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- Conn. Gen. Stat. § 12-286a · Notice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties.
- Conn. Gen. Stat. § 12-287 · Dealer's license.
- Conn. Gen. Stat. § 12-287a · Adoption of ordinance re written notice of dealer's license renewal application.
- Conn. Gen. Stat. § 12-288 · Distributor's license.
- Conn. Gen. Stat. § 12-289 · Vending machines; inspection and approval; identification; sealing on violation. Revocation of license; hearing.
- Conn. Gen. Stat. § 12-289a · Vending machines: Placement restrictions. Penalties.
- Conn. Gen. Stat. § 12-290 · Price signs on vending machines.
- Conn. Gen. Stat. § 12-291 · Vending machine dealer's license.
- Conn. Gen. Stat. § 12-291a · Penalty for failure to secure or renew license.
- Conn. Gen. Stat. § 12-292 · Advertising sale of untaxed cigarettes.
- Conn. Gen. Stat. § 12-293 · Notice to Tax Commissioner of number of vending machines.
- Conn. Gen. Stat. § 12-293a · Reporting requirements. Registration fee for vending machines. List of customers.
- Conn. Gen. Stat. § 12-294 · Transfer of license. Successor tax liability.
- Conn. Gen. Stat. § 12-295 · Suspension or revocation of license. Civil penalty. Issuance of new license after revocation.
- Conn. Gen. Stat. § 12-295a · Sale or delivery to minors. Online education program. Civil penalty. Suspension or revocation of license. Removal of vending machine.
- Conn. Gen. Stat. § 12-296 · Imposition of tax.
- Conn. Gen. Stat. § 12-296a · Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level.
- Conn. Gen. Stat. § 12-297 · Exemptions from tax.
- Conn. Gen. Stat. § 12-298 · Commissioner to supply stamps or decals.
- Conn. Gen. Stat. § 12-299 · Metering machine.
- Conn. Gen. Stat. § 12-300 · Resale of stamps restricted. Redemption.
- Conn. Gen. Stat. § 12-301 · Nonresidents may be authorized to affix stamps.
- Conn. Gen. Stat. § 12-302 · Distributors to affix stamps.
- Conn. Gen. Stat. § 12-303 · Dealers to affix stamps.
- Conn. Gen. Stat. § 12-304 · Sale of unstamped cigarettes prohibited. Penalty.
- Conn. Gen. Stat. § 12-305 · Unstamped cigarettes, vehicles in which transported, subject to confiscation.
- Conn. Gen. Stat. § 12-306 · Invoices or delivery tickets required in transportation of unstamped cigarettes.
- Conn. Gen. Stat. § 12-306a · Cigarette transporter to hold invoices or delivery tickets.
- Conn. Gen. Stat. § 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.
- Conn. Gen. Stat. § 12-307 · Procedure on sale after confiscation.
- Conn. Gen. Stat. § 12-308 · Fraudulent stamps.
- Conn. Gen. Stat. § 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.
- Conn. Gen. Stat. § 12-309a · Reports from carriers, warehousemen, bailees. Examination of records.
- Conn. Gen. Stat. § 12-310 · Oaths and subpoenas.
- Conn. Gen. Stat. § 12-311 · Hearings by commissioner.
- Conn. Gen. Stat. § 12-312 · Appeals from decisions of commissioner.
- Conn. Gen. Stat. § 12-313 · Administration. Regulations. Waiver of filing of reports.
- Conn. Gen. Stat. § 12-314 · Packaging for sale. Penalties.
- Conn. Gen. Stat. § 12-314a · Certain promotional samples authorized.
- Conn. Gen. Stat. § 12-314b · Penalty.
- Conn. Gen. Stat. § 12-315 · Sale of unstamped cigarettes from one licensed distributor to another.
- Conn. Gen. Stat. § 12-315a · Report on enforcement efforts.
- Conn. Gen. Stat. § 12-316 · Imposition of tax.
- Conn. Gen. Stat. § 12-317 · Return to be filed.
- Conn. Gen. Stat. § 12-318 · Seizure for nonpayment of tax.
- Conn. Gen. Stat. § 12-319 · Imported cigarettes on which tax has been paid.
- Conn. Gen. Stat. § 12-320 · Two hundred or fewer cigarettes not taxable.
- Conn. Gen. Stat. § 12-321 · Penalty.
- Conn. Gen. Stat. §§ 12-322 to 12-326 · Sale and in-state purchase below cost prohibited. “Cost” defined. Discrimination between sales to another distributor and sales to dealer. Bonus or combination with other articles for sale forbidden. Penalty.
- Conn. Gen. Stat. § 12-326a · Definitions. Presumptions of costs of doing business.
- Conn. Gen. Stat. § 12-326b · Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice.
- Conn. Gen. Stat. § 12-326c · Sales between distributors.
- Conn. Gen. Stat. § 12-326d · Certain sales below cost permitted.
- Conn. Gen. Stat. § 12-326e · Bonus or combination with other articles for sale forbidden.
- Conn. Gen. Stat. § 12-326f · Exemptions.
- Conn. Gen. Stat. § 12-326g · Penalty.
- Conn. Gen. Stat. § 12-326h · Civil actions.
- Conn. Gen. Stat. §§ 12-327 to 12-330 · Suspension or revocation of licenses. Hearing; appeal. Unfair Sales Practices Act not to apply. Allocation of funds for administration.
- Conn. Gen. Stat. § 12-330a · Definitions.
- Conn. Gen. Stat. § 12-330b · Licensure of distributors and unclassified importers. Successor tax liability.
- Conn. Gen. Stat. § 12-330c · Tax on tobacco products and snuff tobacco products.
- Conn. Gen. Stat. § 12-330d · Monthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers.
- Conn. Gen. Stat. § 12-330e · Suspension or revocation of license for failure to comply with this chapter or related regulations.
- Conn. Gen. Stat. § 12-330f · Tobacco products on which no tax has been paid. Penalties.
- Conn. Gen. Stat. § 12-330g · Tobacco products on which no tax has been paid. Declared contraband goods when held for purposes in violation of this chapter. Seizure by commissioner or agent.
- Conn. Gen. Stat. § 12-330h · Property seized as contraband. Procedure for persons claiming an interest in the property.
- Conn. Gen. Stat. § 12-330i · Record-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed.
- Conn. Gen. Stat. § 12-330j · Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.
- Conn. Gen. Stat. § 12-330k · Hearings ordered by commissioner.
- Conn. Gen. Stat. § 12-330l · Application for hearing before commissioner.
- Conn. Gen. Stat. § 12-330m · Appeal.
- Conn. Gen. Stat. § 12-330n · Administration. Regulations.
- Conn. Gen. Stat. § 12-330o · Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.
- Conn. Gen. Stat. § 12-330p · Overpayments and refunds.
- Conn. Gen. Stat. §§ 12-330q to 12-330dd · Secs. 12-330q to 12-330dd.
- Conn. Gen. Stat. § 12-330ee · Definitions. Tax. Returns. Penalties.
- Conn. Gen. Stat. §§ 12-330ff to 12-330kk · Secs. 12-330ff to 12-330kk.
- Conn. Gen. Stat. § 12-330ll · Tax on total THC. Returns. Penalties. Regulations, policies and procedures. Deposit of tax.
- Conn. Gen. Stat. § 12-330mm · Municipal gross receipts tax. Returns. Invoices. Use of amount remitted. Penalties.
- Conn. Gen. Stat. § 12-330nn · Applicability of chapter 219.
- Conn. Gen. Stat. §§ 12-331 to 12-339b · Amusement places tax.
- Conn. Gen. Stat. § 12-340 · Tax on transfers of property. Sunset of chapter.
- Conn. Gen. Stat. § 12-341 · Taxable transfers by persons dying on and after July 1, 1959, and prior to July 1, 1963.
- Conn. Gen. Stat. § 12-341a · Effective date.
- Conn. Gen. Stat. § 12-341b · Taxable transfers by persons dying on and after July 1, 1963.
- Conn. Gen. Stat. § 12-341c · Effective date.
- Conn. Gen. Stat. § 12-342 · Life, accident and war risk insurance.
- Conn. Gen. Stat. § 12-343 · Jointly-owned property.
- Conn. Gen. Stat. § 12-344 · Rates.
- Conn. Gen. Stat. § 12-344a · Additional amount added to tax.
- Conn. Gen. Stat. § 12-344b · Applicable rates.
- Conn. Gen. Stat. § 12-345 · Revocable trusts.
- Conn. Gen. Stat. § 12-345a · Taxation of property transferred by exercise or nonexercise of a power of appointment.
- Conn. Gen. Stat. § 12-345b · Taxation of property transferred by exercise or nonexercise of power of appointment: Definitions.
- Conn. Gen. Stat. § 12-345c · Taxable transfer made, when.
- Conn. Gen. Stat. § 12-345d · Lapse of power.
- Conn. Gen. Stat. § 12-345e · Tax liability for transfer of property subject to general power of appointment.
- Conn. Gen. Stat. § 12-345f · Power created on or before October 21, 1942.
- Conn. Gen. Stat. § 12-346 · Transfers to executors and trustees in lieu of commissions.
- Conn. Gen. Stat. § 12-347 · Exemptions.