{"data":{"id":"us-ct/conn.-gen.-stat.-12-442","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-442","heading":"Power to examine.","body":"The commissioner shall have power, when he deems it expedient, to make, or cause to be made by his deputy, auditors or investigators, an examination or investigation of the books, records, papers, vouchers, accounts and documents of any person engaged in the manufacture, distribution, transportation, storage, warehousing, importation or sale of alcoholic beverages, and the premises of any such person, for the purpose of administering the provisions of this chapter or any other act of this state imposing taxes upon the sale or delivery of alcoholic beverages. Each such person and each director, officer, agent or employee of each such person shall exhibit to the commissioner, his deputy, auditors or investigators all of the books, records, papers, vouchers, accounts and documents of such person and the premises of such person, to facilitate, as far as it may be in his or their power so to do, any such examination or investigation.","path":["TITLE 12. TAXATION","CHAPTER 220*. ALCOHOLIC BEVERAGES TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_220.htm#sec_12-442","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":"2026-09-06T19:06:59Z","sha256":"cf3f5ff9dee21aede46e550696330e541a25cdaee507a711f88c15e6ff325146","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-441","next":"us-ct/conn.-gen.-stat.-12-443"},"notice":"GroundRules: Original legal text. Not legal advice."}