Source: https://www.lawserver.com/law/state/connecticut/ct-laws/connecticut_statutes_chapter_214
Timestamp: 2020-04-03 17:43:48
Document Index: 774823635

Matched Legal Cases: ['§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12']

» Connecticut General Statutes > Chapter 214 – Cigarette TaxesLawServer
Connecticut General Statutes > Chapter 214
Connecticut General Statutes > Chapter 214 – Cigarette Taxes
§ 12-285 Definitions
§ 12-285a Definitions for purposes of sections 12-286a, 12-295a, 12-314a and 53-344(a)
§ 12-285b Licensure of cigarette manufacturers. Fees
§ 12-285c Restrictions on shipping or transporting cigarettes. Penalties
§ 12-285d Cigarette rolling machines. Licensure requirements
§ 12-286 Dealers and distributors to be licensed. Regulations re licensing vending machines. Refusal to issue license. Penalties
§ 12-286a Notice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties
§ 12-287 Dealer’s license
§ 12-288 Distributor’s license
§ 12-289 Vending machines; inspection and approval; identification; sealing on violation. Revocation of license; hearing
§ 12-289a Vending machines: Placement restrictions. Penalties
§ 12-290 Price signs on vending machines
§ 12-291 Vending machine dealer’s license
§ 12-291a Penalty for failure to secure or renew license
§ 12-292 Advertising sale of untaxed cigarettes
§ 12-293 Notice to Tax Commissioner of number of vending machines
§ 12-293a Reporting requirements. Registration fee for vending machines. List of customers
§ 12-294 Transfer of license. Successor tax liability
§ 12-295 Suspension or revocation of license. Civil penalty. Issuance of new license after revocation
§ 12-295a Purchase by, or sale or delivery to, minors. Online education program. Civil penalty. Suspension of license. Removal of vending machine. Appeal
§ 12-296 Imposition of tax
§ 12-296a Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level
§ 12-297 Exemptions from tax
§ 12-298 Commissioner to supply stamps or decals
§ 12-299 Metering machine
§ 12-300 Resale of stamps restricted. Redemption
§ 12-301 Nonresidents may be authorized to affix stamps
§ 12-302 Distributors to affix stamps
§ 12-303 Dealers to affix stamps
§ 12-304 Sale of unstamped cigarettes prohibited. Penalty
§ 12-305 Unstamped cigarettes, vehicles in which transported, subject to confiscation
§ 12-306 Invoices or delivery tickets required in transportation of unstamped cigarettes
§ 12-306a Cigarette transporter to hold invoices or delivery tickets
§ 12-306b Penalty for wilful failure to submit a required report or pay the tax, or for wilful delivery of a document known to be false
§ 12-307 Procedure on sale after confiscation
§ 12-308 Fraudulent stamps
§ 12-309 Taxpayers to keep records; commissioner may examine. Assessment of tax deficiency. Penalty and interest for failure to pay tax when due. Lien against real estate for state tax. Foreclosure procedure
§ 12-309a Reports from carriers, warehousemen, bailees. Examination of records
§ 12-310 Oaths and subpoenas
§ 12-311 Hearings by commissioner
§ 12-312 Appeals from decisions of commissioner
§ 12-313 Administration. Regulations. Waiver of filing of reports
§ 12-314 Packaging for sale. Penalties
§ 12-314a Certain promotional samples authorized
§ 12-314b Penalty
§ 12-315 Sale of unstamped cigarettes from one licensed distributor to another
§ 12-315a Report on enforcement efforts
§ 12-316 Imposition of tax
§ 12-317 Return to be filed
§ 12-318 Seizure for nonpayment of tax
§ 12-319 Imported cigarettes on which tax has been paid
§ 12-320 Two hundred or fewer cigarettes not taxable
§ 12-321 Penalty
§ 12-326a Definitions. Presumptions of costs of doing business
§ 12-326b Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice
§ 12-326c Sales between distributors
§ 12-326d Certain sales below cost permitted
§ 12-326e Bonus or combination with other articles for sale forbidden
§ 12-326f Exemptions
§ 12-326g Penalty
§ 12-326h Civil actions
Terms Used In Connecticut General Statutes > Chapter 214