{"data":{"id":"us-ct/conn.-gen.-stat.-12-34f","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-34f","heading":"Identified prescription drugs. Definitions.","body":"For the purposes of this section and sections 12-34g and 12-34h:\n(1) “Biological product” has the same meaning as provided in section 20-619;\n(2) “Brand-name drug” means a drug that is produced or distributed in accordance with an original new drug application approved under 21 USC 355, as amended from time to time, but does not include an authorized generic drug as defined in 42 CFR 447.502, as amended from time to time;\n(3) “Commissioner” means the Commissioner of Revenue Services;\n(4) “Consumer price index” means the consumer price index, annual average, for all urban consumers: United States city average, all items, published by the United States Department of Labor, Bureau of Labor Statistics, or its successor, or, if the index is discontinued, an equivalent index published by a federal authority, or, if no such index is published, a comparable index published by the United States Department of Labor, Bureau of Labor Statistics;\n(5) “Generic drug” means (A) a prescription drug product that is marketed or distributed in accordance with an abbreviated new drug application approved under 21 USC 355, as amended from time to time, (B) an authorized generic drug as defined in 42 CFR 447.502, as amended from time to time, or (C) a drug that entered the market before calendar year 1962 that was not originally marketed under a new prescription drug product application;\n(6) “Identified prescription drug” means (A) a brand-name drug or biological product to which all exclusive marketing rights granted under the federal Food, Drug and Cosmetic Act, Section 351 of the federal Public Health Service Act and federal patent law have expired for at least twenty-four months, including any drug-device combination product for the delivery of the brand-name drug or biological product, or (B) a generic drug or interchangeable biological product;\n(7) “Interchangeable biological product” has the same meaning as provided in section 20-619;\n(8) “Person” has the same meaning as provided in section 12-1;\n(9) “Pharmaceutical manufacturer” means a person that manufactures a prescription drug and sells, directly or through another person, the prescription drug for distribution in this state;\n(10) “Prescription drug” means a legend drug, as defined in section 20-571, approved by the federal Food and Drug Administration, or any successor agency, and prescribed by a health care provider to an individual in this state;\n(11) “Reference price” means the wholesale acquisition cost, as defined in 42 USC 1395w-3a, as amended from time to time, of (A) a brand-name drug or biological product (i) on January 1, 2025, if the patent for the brand-name drug or biological product expired on or before said date, or (ii) if the patent for the brand-name drug or biological product expires after January 1, 2025, on the date the patent for such brand-name drug or biological product expires, or (B) a generic drug or interchangeable biological product (i) on January 1, 2025, or (ii) if the generic drug or interchangeable biological product is first commercially marketed in the United States after January 1, 2025, on the date such generic drug or interchangeable biological product is first commercially marketed in the United States; and\n(12) “Wholesale distributor” means a person, including, but not limited to, a repacker, own-label distributor, private-label distributor or independent wholesale drug trader, engaged in the wholesale distribution of prescription drugs.","path":["TITLE 12. TAXATION","CHAPTER 201. STATE AND LOCAL REVENUE SERVICES. DEPARTMENT OF REVENUE SERVICES"],"source_url":"https://www.cga.ct.gov/2026/sup/chap_201.htm#sec_12-34f","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:22Z","sha256":"484b979e4646a1c79889da2934fbe98262a9b7b81b68259fb64da7afcd51ae9a","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-7e","next":"us-ct/conn.-gen.-stat.-12-34g"},"notice":"GroundRules: Original legal text. Not legal advice."}