{"data":{"id":"us-ct/conn.-gen.-stat.-12-651-to-12-660","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. §§ 12-651 to 12-660","heading":"Imposition of tax on marijuana and controlled substances; stamps. Possession of unstamped marijuana or controlled substance by dealer prohibited. Commissioner to provide stamps. Purchase of stamps, labels or other indicia. Dealers to keep records; examination by commissioner; assessment of tax deficiency; penalty and interest for failure to pay tax when due; lien against real estate for tax; foreclosure procedure; hearing and appeal. Oaths and subpoenas. Administration; regulation. Tax not applicable to persons lawfully in possession of marijuana or a controlled substance. Information obtained under this chapter not subject to disclosure. Penalties; exemption from limitation on persecution.","body":"Sections 12-651 to 12-660, inclusive, are repealed, effective July 1, 2021.","path":["TITLE 12. TAXATION","CHAPTER 228d*. MARIJUANA AND CONTROLLED SUBSTANCES TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_228d.htm#secs_12-651_to_12-660","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":"2026-09-06T19:07:00Z","sha256":"ed6f79d449fd6ba3b8e332c2abcdbd94840ecb859c4eecaa8d616f1ad6da1e22","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-650","next":"us-ct/conn.-gen.-stat.-12-661-to-12-664"},"notice":"GroundRules: Original legal text. Not legal advice."}