Source: https://portal.ct.gov/DRS/Publications/Special-Notices/2000/SN-20006-2000-Legislation-Affecting-Cigarette-Taxes-and-Sales-of-Cigarettes
Timestamp: 2019-01-21 20:40:06
Document Index: 619897976

Matched Legal Cases: ['§12', '§29', '§12', '§22', '§12', '§12']

SN 20006 2000 Legislation Affecting Cigarette Taxes and Sales of Cigarettes
Current: SN 2000(6), 2000 Legislation Affecting Cigarette Taxes and Sales of Cigarettes
SN 2000(6)
2000 Legislation Affecting Cigarette Taxes
and Sales of Cigarettes
PURPOSE: The purpose of this Special Notice is to describe the changes made to the cigarette tax statutes during the 2000 session of the Connecticut General Assembly.
STATUTORY AUTHORITY: Conn. Gen. Stat. §12-286, as amended by 2000 Conn. Pub. Acts 174, §29 and Conn. Gen. Stat. §12-314(a), as amended by 2000 Conn. Pub. Acts 170, §22.
CIGARETTE SALES IN PACKAGES OF LESS THAN 20 PROHIBITED: Effective July 1, 2000, the sale of cigarettes other than in an unopened package containing 20 or more cigarettes is prohibited. The unopened package must originate with the manufacturer and bear the health warning required by law.
No manufacturer, distributor or dealer, whether licensed or not, may sell cigarettes in Connecticut other than in unopened packages containing 20 or more cigarettes.
RETURN OF UNUSED STAMPS OR STAMPED CIGARETTE PACKAGES: Licensed distributors in lawful possession of unused cigarette stamps or decals in denominations for use on packages containing less than 20 cigarettes may return such stamps or decals to DRS for credits or refunds. To file a claim for refund or credit, licensed distributors must complete and submit Form O-252, Cigarette Order and Invoice, along with any unused stamps or decals in denominations for use on packages containing less than 20 cigarettes, to DRS. For further information on the use of Form O-252, contact the Registration Walk-in Unit at 860-297-5770.
Licensed distributors in lawful possession of packages containing less than 20 cigarettes to which stamps or decals have already been affixed may return such stamped cigarette packages to manufacturers for credits or refunds. To return stamped cigarette packages to manufacturers, licensed distributors must use Form CT-30, Cigarette Stamp Refund. For further information on the use of Form CT-30, contact the Excise/Public Services Taxes Subdivision at 860-541-3225.
COMMISSIONER TO PUBLISH LIST OF RECOGNIZED MANUFACTURERS: Conn. Gen. Stat. §12-286 requires that each applicant for a cigarette distributor’s license must file affidavits from three recognized manufacturers stating such manufacturers’ intent to supply the distributor. For purposes of this requirement, the Commissioner of Revenue Services may publish a list of recognized manufacturers of cigarettes. An announcement from DRS containing such a list will be forthcoming.
DISTRIBUTORS AND DEALERS TO DISPLAY LICENSES: Effective July 1, 2000, each distributor’s license and each dealer’s license issued pursuant to Conn. Gen. Stat. §12-286 must be conspicuously displayed on the premises covered by the license.
FOR FURTHER INFORMATION ON THE CIGARETTE TAXES: For further information on the cigarette taxes, please call the Excise/Public Services Taxes Subdivision at 860-541-3225 during business hours, Monday through Friday.
Issued 07/07/00