Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-317: Return to be filed.

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Where this section sits in the code

TITLE 12. TAXATION
CHAPTER 214*. CIGARETTE TAXES
PART II. TAX ON USE OR STORAGE OF UNSTAMPED CIGARETTES

Any person having in his possession any cigarettes with respect to the storage or use of which a tax is imposed herein shall, within twenty-four hours after coming into possession of such cigarettes, file a return with the Commissioner of Revenue Services in such form as he may prescribe. The return shall be accompanied by a payment of the amount of the tax shown to be due thereon.

Collected 2026-09-06T19:06:59Z. Source file · JSON

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