reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-285b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-285b - Licensure of cigarette manufacturers. Fees.

 (a) Every tobacco product manufacturer, as defined in section 4-28h, selling cigarettes to consumers within this state, whether directly or through a distributor, dealer, or similar intermediary or intermediaries, shall secure a cigarette manufacturer's license from the Commissioner of Revenue Services. Such license shall be renewable annually. The annual fee for a cigarette manufacturer's license shall be five thousand two hundred fifty dollars. The commissioner shall not include or retain in the directory of tobacco product manufacturers developed and maintained in accordance with section 4-28m the name or brand families of any tobacco product manufacturer that has failed to secure and retain a cigarette manufacturer's license in accordance with this section.(b) The commissioner shall not issue or reissue a cigarette manufacturer's license to an applicant if any of the following conditions apply: (1) The applicant is neither (A) a participating manufacturer, as defined in Subsection II(jj) of the Master Settlement Agreement, as defined in section 4-28h, nor (B) in full compliance with section 4-28i; (2) the applicant has imported cigarettes into the United States in violation of 19 USC 1681a; or (3) the applicant has imported or manufactured cigarettes that do not fully comply with the federal Cigarette Labeling and Advertising Act, 15 USC 1331 et seq.(c) Such license shall be valid for a period beginning with the date of license to the thirtieth day of September next succeeding the date of license unless sooner revoked in the same manner provided in section 12-295 for revocation of the license of a dealer or distributor or unless the person to whom it was issued discontinues business. Upon revocation or discontinuance of business, the holder of the license shall immediately return such license to the commissioner. In the event of mutilation or destruction of such license, a duplicate copy, marked as such, shall be issued by said commissioner upon application accompanied by a fee of fifteen dollars.(P.A. 03-271, S. 2; P.A. 05-260, S. 1; June Sp. Sess. P.A. 09-3, S. 153.)History: P.A. 03-271 effective October 1, 2004; P.A. 05-260 amended Subsec. (a) to exclude from directory of tobacco product manufacturers those not licensed, effective July 1, 2005; June Sp. Sess. P.A. 09-3 amended Subsec. (a) to increase fee for cigarette manufacturer's license from $5,000 to $5,250 and amended Subsec. (c) to increase fee for duplicate copy from $5 to $15.
CT Gen Stat § 12-285d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-285d - Cigarette rolling machines. Licensure requirements.

 (a) Any machine at a retail establishment or commercial premises that enables a person to process, at such establishment or premises, tobacco or any product that is made or derived from tobacco into a roll or tube shall be deemed a cigarette rolling machine.(b) Every person owning, leasing, possessing, controlling, operating or otherwise using any cigarette rolling machine, as described in subsection (a) of this section, at such person's retail establishment or commercial premises in this state, or permitting or allowing the operation or use at such person's retail establishment or commercial premises in this state of any such cigarette rolling machine, shall be deemed to be a tobacco product manufacturer, as defined in section 4-28h, and shall be required to secure and retain a cigarette manufacturer's license in accordance with section 12-285b.(c) Any cigarette dealer's license or cigarette distributor's license issued under the provisions of this chapter, and any tobacco products distributor's license issued under the provisions of chapter 214a, to any person described in subsection (b) of this section shall, if such person has not secured and does not retain a cigarette manufacturer's license in accordance with section 12-285b, be subject to suspension or revocation in accordance with sections 12-295 and 12-330e. Any such person's failure to secure and retain a cigarette manufacturer's license, in accordance with section 12-285b, shall also be deemed to be a failure to comply with the provisions of chapter 219, and the seller's permit of any such person shall also be subject to suspension or revocation in accordance with section 12-409.(d) Any person described in subsection (b) of this section who is issued a cigarette manufacturer's license in accordance with section 12-285b and who intends to distribute in this state the cigarettes such person manufactures, shall be required to obtain a cigarette distributor's license in accordance with the provisions of this chapter. Nothing in this section shall relieve any person who has been issued a license as required by this section from the obligation to comply with all other provisions of law, including, but not limited to, the provisions of this chapter and chapters 47, 214a and 541.(June 12 Sp. Sess. P.A. 12-1, S. 123.)
CT Gen Stat § 12-286a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-286a - Notice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties.

 (a) Each distributor and each dealer shall place and maintain in legible condition at each point of sale of cigarettes to consumers, including the front of each cigarette vending machine, and each restricted cigarette vending machine a notice which states (1) that the sale, giving or delivering of tobacco products, including cigarettes, to any person under twenty-one years of age is prohibited by section 53-344, (2) the misrepresentation of age through the use of false identification by a person under twenty-one years of age to purchase cigarettes or tobacco products is prohibited by said section, and (3) the penalties and fines for violating said section and section 12-295a.(b) Any person who violates subsection (a) of this section shall be fined not more than one hundred dollars.(c) The Commissioner of Consumer Protection may investigate any alleged violation of the provisions of subsection (a) of this section and, if there appears to be reasonable cause therefor, on reasonable notice to any person accused of any such violation, may make complaint to the prosecuting authority having jurisdiction of any such complaint or may, after notice and a hearing as provided in section 20-321, fine a distributor or dealer who violates said subsection (a) one hundred dollars per violation. Each day a distributor or dealer fails to post a notice in violation of subsection (a) of this section shall be a separate violation.(P.A. 92-66, S. 3; P.A. 96-240, S. 2, 10; P.A. 07-175, S. 2; P.A. 19-13, S. 2.)History: P.A. 96-240 amended Subsec. (a) to include reference to restricted cigarette vending machines and to require notice of penalties for certain violations, effective June 6, 1996; P.A. 07-175 added Subsec. (c) authorizing Commissioner of Consumer Protection to conduct investigations, and impose penalties for violations; P.A. 19-13 amended Subsec. (a) by replacing “eighteen” with “twenty-one”, deleting reference to purchase, adding reference to use of false identification and making technical changes.
CT Gen Stat § 12-287 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-287 - Dealer's license.

 Each person engaging in, or intending to engage in, the business of selling cigarettes in this state as a dealer, and each person engaging in or intending to engage in, the business of selling taxed tobacco products at retail, shall secure a dealer's license from the Commissioner of Revenue Services before engaging in such business or continuing to engage therein. Subject to the provisions of section 12-286, such license shall be renewable annually. The annual fee for a dealer's license shall be two hundred dollars. Such license shall be valid for a period beginning with the date of license to the thirtieth day of September next succeeding the date of license unless sooner revoked as provided in section 12-295, or unless the person to whom it was issued discontinues business, in either of which cases the holder of the license shall immediately return it to the commissioner. In the event of mutilation or destruction of such license, a duplicate copy, marked as such, shall be issued by said commissioner upon application accompanied by a fee of fifteen dollars.(1949 Rev., S. 1974; 1959, P.A. 620, S. 1; P.A. 75-477, S. 1, 2; P.A. 77-614, S. 139, 610; P.A. 84-525, S. 3, 8; P.A. 93-15, S. 2, 9; P.A. 06-194, S. 12; June Sp. Sess. P.A. 09-3, S. 154; P.A. 19-13, S. 3.)History: 1959 act increased fees for original and duplicate licenses; P.A. 75-477 required annual renewal of license, previously license was permanently in effect; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 84-525 increased the fee from $10 to $25; P.A. 93-15 made minor changes re issuance and renewal of a dealer's license, effective July 1, 1993; P.A. 06-194 added requirement that persons in the business of selling taxed tobacco products at retail obtain a dealer's license, effective July 1, 2006; June Sp. Sess. P.A. 09-3 increased fee for dealer's license from $25 to $50 and increased fee for duplicate copy from $5 to $15; P.A. 19-13 increased fee for dealer's license from $50 to $200.
CT Gen Stat § 12-288 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-288 - Distributor's license.

 Each person engaging in, or intending to engage in, the business of selling cigarettes in this state as a distributor shall secure a license from the Commissioner of Revenue Services before engaging or continuing to engage in such business. Subject to the provisions of section 12-286, such license shall be renewable annually. The annual fee for a distributor's license shall be one thousand two hundred fifty dollars, provided in the case of a distributor who sells cigarettes as a distributor exclusively to retail stores which such distributor is operating, the fee for such distributor's license shall be: (1) Three hundred fifteen dollars annually if such distributor operates or franchises less than fifteen such retail stores; (2) six hundred twenty-five dollars annually if such distributor operates or franchises fifteen or more but less than twenty-five such retail stores; and (3) one thousand two hundred fifty dollars annually if such distributor operates or franchises twenty-five or more such retail stores. Such license shall be valid for a period beginning with the date of license to the thirtieth day of September next succeeding the date of license unless sooner revoked by the commissioner as provided in section 12-295 or unless the person to whom such license was issued discontinues business, in either of which cases the holder of the license shall immediately return it to the Commissioner of Revenue Services.(1949 Rev., S. 1975; P.A. 77-614, S. 139, 610; P.A. 93-15, S. 3, 9; June Sp. Sess. P.A. 09-3, S. 155; Sept. Sp. Sess. P.A. 09-8, S. 18; P.A. 11-37, S. 3.)History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 93-15 added provisions re fee for and requirements of distributor's license, effective July 1, 1993; June Sp. Sess. P.A. 09-3 increased distributor's license fees applicable to distributors who sell exclusively to retail stores which they are operating; Sept. Sp. Sess. P.A. 09-8 increased fee for distributor's license from $1,000 to $1,250, effective October 5, 2009, and applicable to the renewal of a license that expires on or after September 30, 2009; P.A. 11-37 added references to franchises, effective July 1, 2011.See Sec. 12-291a re penalty for failure to secure or renew license.
CT Gen Stat § 12-289a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-289a - Vending machines: Placement restrictions. Penalties.

 (a) No cigarette vending machine or restricted cigarette vending machine may be placed in an area, facility or business which may be accessed by persons under the age of twenty-one unless it is placed in an area, facility or business permitted under chapter 545 that has a separate area accessible only to persons twenty-one years of age or older and the machine is placed in such separate area. No cigarettes may be dispensed from any machine other than a cigarette vending machine or a restricted cigarette vending machine.(b) The Commissioner of Revenue Services shall assess any person, dealer or distributor who violates the provisions of this section a civil penalty of two hundred fifty dollars for a first violation and five hundred dollars for a second violation within eighteen months. For a third violation within eighteen months, such penalty shall be five hundred dollars and any such machine shall be immediately removed from such area, facility or business and no such machine may be placed in such area, facility or business for a period of one year following such removal.(c) Nothing in this section shall be construed as limiting a town or municipality from imposing more restrictive conditions on the use of vending machines for the sale of cigarettes. A municipality shall be responsible for the enforcement of such conditions.(P.A. 92-66, S. 2; P.A. 96-240, S. 3, 10; P.A. 19-13, S. 4.)History: P.A. 96-240 amended Subsec. (a) to add reference to restricted cigarette vending machines and to bar dispensing of cigarettes from any machine other than those defined in this chapter, deleted former Subsec. (b) re placement of cigarette vending machines, relettered former Subsec. (c) as Subsec. (h) and inserted new Subsecs. (b) to (g), inclusive, re placement of machines and penalties for violations, effective June 6, 1996; P.A. 19-13 amended Subsec. (a) to add provision prohibiting placement of vending machines in areas, facilities or businesses accessed by persons under the age of 21 without a separate area accessible only to such persons, deleted former Subsecs. (b) to (f) and redesignated existing Subsecs. (g) and (h) as new Subsecs. (b) and (c).
CT Gen Stat § 12-290 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-290 - Price signs on vending machines.

 Section 12-290 is repealed.(1957, P.A. 582, S. 2; 1959, P.A. 160.)
CT Gen Stat § 12-291 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-291 - Vending machine dealer's license.

 Section 12-291 is repealed, effective July 1, 1993.(1949, 1955, S. 1124d; P.A. 77-614, S. 139, 610; P.A. 93-15, S. 8, 9.)
CT Gen Stat § 12-291a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-291a - Penalty for failure to secure or renew license.

 Any person who fails to secure or renew a license as provided in section 12-287 or 12-288 shall forfeit as a penalty for each day of operation without such license the sum of fifty dollars. The commissioner is authorized to waive all or any part of the penalties provided in this section when it is proven to his satisfaction that the failure to secure or renew such license was due to reasonable cause.(1967, P.A. 788, S. 4; P.A. 93-15, S. 4, 9; P.A. 19-13, S. 5.)History: P.A. 93-15 deleted reference to repealed Sec. 12-291 re penalty for failure to secure a vending machine dealer's license, effective July 1, 1993; P.A. 19-13 increased penalty for failure to secure or renew a license from $5 to $50.
CT Gen Stat § 12-292 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-292 - Advertising sale of untaxed cigarettes.

 Any written advertisement in this state for the sale of untaxed cigarettes for use and consumption in this state shall contain the following words in not less than fourteen point reverse type in block form: “These cigarettes are subject to the payment of the Connecticut cigarette use tax and the Connecticut use tax and may be subject to seizure as contraband goods.” In the case of any such advertisement being announced verbally, such announcement shall be immediately followed by the words above enclosed in quotation marks. Any person engaged in the business of selling cigarettes, whether or not issued a license by the commissioner under the provisions of this part, violating the provisions of this section shall be fined five hundred dollars for each offense.(1949, S. 1125d; P.A. 88-314, S. 14, 54; P.A. 89-251, S. 15, 203; P.A. 03-225, S. 4.)History: P.A. 88-314 increased the fine to $500 for each violation of the requirement that any advertisement concerning the sale of untaxed cigarettes must contain certain words that the cigarettes are subject to Connecticut cigarette tax, effective July 1, 1988, and applicable to any tax which first becomes due and payable on or after said date, to any return or report due on or after said date, or in the case of any ongoing obligation imposed in accordance with said act, to the tax period next beginning on or after said date; P.A. 89-251 added reference to fact that cigarettes are subject to the state use tax and that this section is applicable whether or not the person selling has been issued a license to sell cigarettes by the state; P.A. 03-225 added provision re type size of advertisement, effective July 1, 2003.
CT Gen Stat § 12-293 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-293 - Notice to Tax Commissioner of number of vending machines.

 Section 12-293 is repealed.(1949 Rev., S. 1976; 1955, S. 1127d; 1967, P.A. 788, S. 5.)
CT Gen Stat § 12-296a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-296a - Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level.

 In addition to the tax imposed pursuant to section 12-296, if the tax imposed by the federal government on cigarettes manufactured in or imported into the United States ever falls below eight dollars per thousand, generally, on cigarettes weighing not more than three pounds per thousand or sixteen dollars and eighty cents per thousand, generally, on cigarettes weighing more than three pounds per thousand, a tax is imposed on all cigarettes held in the state by any person for sale equal to the difference between: (1) The tax imposed on such cigarettes by the federal government at or prior to the time such cigarettes become subject to taxation in this state; and (2) the tax which would have been imposed on such cigarettes by the federal government if the rate of tax on cigarettes by the federal government at the time a tax was imposed on such cigarettes by the federal government was equal to the rate of tax on such cigarettes by the federal government on July 1, 1985.(P.A. 85-600, S. 3, 4.)
CT Gen Stat § 12-297 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-297 - Exemptions from tax.

 The tax imposed under the provisions of section 12-296 shall not apply: (1) To cigarettes sold to any state institution other than a correctional institution for distribution to patients or inmates, or to cigarettes purchased with revolving funds under the jurisdiction of any state institution other than a correctional institution, when the cigarettes purchased are to be consumed by patients or inmates confined at such institution; or (2) to the extent prohibited by federal law, to cigarettes sold to United States veterans' hospitals or to members of the armed forces of the United States through officially recognized agencies, established pursuant to regulations issued by the appropriate branch of the United States Armed Forces, that are physically located at military bases.(1949, S. 1126d; P.A. 89-16, S. 28, 31; P.A. 17-147, S. 29.)History: P.A. 89-16 provided for exclusion of correctional institutions from state institutions eligible for exemption from cigarette tax on cigarettes for distribution to patients or inmates; P.A. 17-147 designated existing provisions re cigarettes sold to state institution or purchased with funds under jurisdiction of state institution as Subdiv. (1) and added Subdiv. (2) re cigarettes sold to United States veterans' hospitals or members of armed forces through officially recognized agencies, effective July 7, 2017.Does not violate due process. 225 C. 528. Cited. 235 C. 865.
CT Gen Stat § 12-298 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-298 - Commissioner to supply stamps or decals.

 The Commissioner of Revenue Services shall secure stamps or heat-applied decals, of such design and denomination as he prescribes, suitable to be affixed to packages of cigarettes as evidence of the payment of the tax imposed by this chapter. He shall sell such stamps or decals (a) to licensed distributors to be affixed to packages of cigarettes to be sold on or after September 1, 1971, at a discount of one per cent from their face value and (b) to licensed dealers at their face value. The commissioner may, in his discretion, permit a licensed distributor or licensed dealer to pay for such stamps or decals within thirty days after the date of purchase, provided a bond or other security satisfactory to the commissioner in an amount not less than the sale price of such stamps or decals shall have been filed with the commissioner conditioned upon payment for such stamps or decals. The bond or other security shall be in full force and effect for a period of three years and one month following the expiration of the license or such other period as the commissioner may determine, unless a certificate is issued by the commissioner to the effect that all taxes due the state have been paid. He shall keep accurate records of all stamps or decals sold to each distributor and dealer and shall pay over all receipts from the sale of stamps or decals to the State Treasurer daily as herein provided.(1949 Rev., S. 1980; November, 1955, S. N137; 1961, P.A. 604, S. 7; 1963, P.A. 651, S. 4; February, 1965, P.A. 326, S. 2; 1969, P.A. 608, S. 2; June, 1969, P.A. 1, S. 45; June, 1971, P.A. 5, S. 115; 8, S. 26; P.A. 77-614, S. 139, 610; P.A. 91-231, S. 1; P.A. 93-15, S. 6, 9.)History: 1961 and 1963 acts reduced discount on sale of stamps; 1965 act substituted “’(Specified) Permit’ or ‘Specified Permits’” for “’Beer Permit’”; 1969 acts reduced discount on stamps from 2.7% to 2.25% of face value applicable to cigarettes to be sold before July 1, 1969, and after July 1, 1971, and set interim discount at 1.3% and further changed interim discount to 1.125%; 1971 acts changed closing date for interim rate to July 1, 1973, and later reduced discount permanently to 1% effective with respect to cigarettes to be sold on or after September 1, 1971; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 91-231 provided for the acceptance of security other than bonds by the commissioner; P.A. 93-15 authorized use of heat applied decals to evidence payment of cigarette tax and added provision extending bond for a period of three years and one month beyond expiration of license, effective July 1, 1993.
CT Gen Stat § 12-299 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-299 - Metering machine.

 Section 12-299 is repealed, effective June 8, 1998.(1949 Rev., S. 1981; P.A. 77-614, S. 139, 610; P.A. 91-231, S. 2; P.A. 93-15, S. 7, 9; P.A. 98-262, S. 21, 22.)