Connecticut Administrative Code › Title 12 - Taxation › 313 - Cigarette Taxes › Section 12-313-17a - Schedule required under 2000 Conn. Pub. Acts 208

Current through July 10, 2024
(a)
Monthly schedule
. As part of
			 the monthly report that is referred to in section
			 12-293a
			 of the general statutes and that is known as Form CT-15, in the case of a
			 resident distributor, or Form CT-15A, in the case of a nonresident distributor,
			 every affected distributor shall complete and attach to such report a schedule,
			 in such form as is prescribed by the Department of Revenue Services and
			 containing the information specified by subsection (b) of this section, to
			 account for and reconcile the number of Connecticut heat-applied decals that
			 are affixed to packages of cigarettes during the monthly period that is covered
			 by the associated Form CT-15 or Form CT-15A, as the case may be.
(b)
Required information
.
(1) The schedule that is required to be filed
			 by subsection (a) of this section shall contain the information that is
			 specified by this subsection.
(2)
(A) The schedule shall list each manufacturer
			 from which the affected distributor made direct purchases of packages of
			 cigarettes that were actually manufactured by such manufacturer, and the number
			 of Connecticut heat-applied decals that were affixed by the affected
			 distributor to such packages of cigarettes that were purchased from each such
			 manufacturer.
(B)
(i) For each such manufacturer so listed that
			 is a participating manufacturer, the schedule shall list all cigarettes
			 purchased from such manufacturer, the number of connecticut heat-applied decals
			 that were affixed to such packages of cigarettes by the affected distributor,
			 and the number of cigarettes in such packages.
(ii) For each such manufacturer so listed
			 that is a nonparticipating manufacturer, the schedule shall list, by brand, all
			 cigarettes purchased from such manufacturer, the number of connecticut
			 heat-applied decals that were affixed to such packages of cigarettes by the
			 affected distributor with respect to each such brand, and the number of
			 cigarettes in such packages.
(3) The schedule shall also list all other
			 suppliers from which the affected distributor made purchases of packages of
			 cigarettes, including packages of cigarettes that were purchased from one
			 manufacturer but that were actually manufactured by another manufacturer. Such
			 list shall include all purchases that were made by the affected distributor
			 during the month of packages of cigarettes, other than purchases that were made
			 directly from the actual manufacturer of the cigarettes.
(4) For each separate supplier listed under
			 subdivision (3) of this subsection, the schedule shall list all brands of
			 cigarettes purchased from such supplier, the number of Connecticut heat-applied
			 decals that were affixed to such packages of cigarettes by the affected
			 distributor with respect to each such brand, and the number of cigarettes in
			 such packages.
(5) For each brand
			 of cigarette listed for each supplier under subdivision (4) of this subsection,
			 the schedule shall list (A) the name of the manufacturer of such cigarettes,
			 where such manufacturer intended the cigarettes to be sold in the United
			 States, and indicate whether such manufacturer is a nonparticipating
			 manufacturer, or (B) the name of the person or entity first responsible for
			 such cigarettes being designated or identified for sale in the United States,
			 where the actual manufacturer of such cigarettes did not intend such cigarettes
			 to be sold in the United States, and indicate whether such person or entity
			 first responsible for such cigarettes being designated or identified for sale
			 in the United States is a nonparticipating manufacturer. The schedule shall
			 also list any other information as may be required by the Department of Revenue
			 Services.