Title 12 — Title 12: Taxation

Sec. 12-285. Definitions. (a) As used in this chapter, unless the context otherwise requires: (1) “Person” means any individual, firm, fiduciary, partnership, corporation, limited liability company, trust or association, however formed; (2) “Distributor” means (A) any person in t…

Sec. 12-285a. Definitions for purposes of sections 12-286a, 12-295a and 12-314a. For purposes of sections 12-286a, 12-295a, and 12-314a: (1) “Distributor” includes a manufacturer of tobacco products; (2) “sale” or “sell” means an act done intentionally by any person, whether done…

Sec. 12-285b. Licensure of cigarette manufacturers. Fees. (a) Every tobacco product manufacturer, as defined in section 4-28h, selling cigarettes to consumers within this state, whether directly or through a distributor, dealer, or similar intermediary or intermediaries, shall se…

Sec. 12-285c. Restrictions on shipping or transporting cigarettes. Penalties. (a) No person engaged in the business of selling cigarettes shall ship or transport or cause to be shipped or transported any cigarettes to any person in this state except to: (1) A cigarette distributo…

Sec. 12-285d. Cigarette rolling machines. Licensure requirements. (a) Any machine at a retail establishment or commercial premises that enables a person to process, at such establishment or premises, tobacco or any product that is made or derived from tobacco into a roll or tube …

Sec. 12-286. Dealers and distributors to be licensed. Regulations re licensing vending machines. Refusal to issue license. Penalties. (a)(1) The commissioner shall, after May 25, 1994, require for an initial application for a distributor's license, in addition to such other infor…

Sec. 12-286a. Notice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties. (a) Each distributor and each dealer shall place and maintain in legible condition at each point of sale of cigarettes to consumers, in…

Sec. 12-287. Dealer's license. (a) Each person engaging in, or intending to engage in, the business of selling cigarettes in this state as a dealer, and each person engaging in or intending to engage in, the business of selling taxed tobacco products at retail, shall secure a dea…

Sec. 12-287a. Adoption of ordinance re written notice of dealer's license renewal application. A municipality may adopt an ordinance requiring that each person who files an application to renew a license pursuant to section 12-287 shall simultaneously give written notice of such …

Sec. 12-288. Distributor's license. Each person engaging in, or intending to engage in, the business of selling cigarettes in this state as a distributor shall secure a license from the Commissioner of Revenue Services before engaging or continuing to engage in such business. Sub…

Sec. 12-289. Vending machines; inspection and approval; identification; sealing on violation. Revocation of license; hearing. (a) Each cigarette vending machine licensed for use in this state shall be subject to the inspection and approval of the Commissioner of Revenue Services …

Sec. 12-289a. Vending machines: Placement restrictions. Penalties. (a) No cigarette vending machine or restricted cigarette vending machine may be placed in an area, facility or business which may be accessed by persons under the age of twenty-one unless it is placed in an area, …

Sec. 12-290. Price signs on vending machines. Section 12-290 is repealed. (1957, P.A. 582, S. 2; 1959, P.A. 160.)

Sec. 12-291. Vending machine dealer's license. Section 12-291 is repealed, effective July 1, 1993. (1949, 1955, S. 1124d; P.A. 77-614, S. 139, 610; P.A. 93-15, S. 8, 9.)

Sec. 12-291a. Penalty for failure to secure or renew license. Any person who fails to secure or renew a license as provided in section 12-287 or 12-288 shall forfeit as a penalty for each day of operation without such license the sum of fifty dollars. The commissioner is authoriz…

Sec. 12-292. Advertising sale of untaxed cigarettes. Any written advertisement in this state for the sale of untaxed cigarettes for use and consumption in this state shall contain the following words in not less than fourteen point reverse type in block form: “These cigarettes ar…

Sec. 12-293. Notice to Tax Commissioner of number of vending machines. Section 12-293 is repealed. (1949 Rev., S. 1976; 1955, S. 1127d; 1967, P.A. 788, S. 5.)

Sec. 12-293a. Reporting requirements. Registration fee for vending machines. List of customers. (a) Each licensed distributor and dealer shall file with the Commissioner of Revenue Services, on or before the twenty-fifth day of each month, a report for the calendar month immediat…

Sec. 12-294. Transfer of license. Successor tax liability. (a) If a distributor or dealer removes his or her business from one location to another during the period in which the license is in force, the commissioner shall transfer the license to the new location without an additi…

Sec. 12-295. Suspension or revocation of license. Civil penalty. Issuance of new license after revocation. (a) The commissioner may suspend or revoke the license of any dealer or distributor for (1) failure to comply with any provision of this chapter or regulations related there…

Sec. 12-295a. Sale or delivery to minors. Online education program. Civil penalty. Suspension or revocation of license. Removal of vending machine. (a) If the Commissioner of Revenue Services finds, after a hearing, that any person employed by a dealer or distributor, as defined …

Sec. 12-296. Imposition of tax. A tax is imposed on all cigarettes held in this state by any person for sale, such tax to be at the rate of two hundred seventeen and one-half mills for each cigarette and the payment thereof shall be for the account of the purchaser or consumer of…

Sec. 12-296a. Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level. In addition to the tax imposed pursuant to section 12-296, if the tax imposed by the federal government on cigarettes manufactured in or imported into the …

Sec. 12-297. Exemptions from tax. The tax imposed under the provisions of section 12-296 shall not apply: (1) To cigarettes sold to any state institution other than a correctional institution for distribution to patients or inmates, or to cigarettes purchased with revolving funds…

Sec. 12-298. Commissioner to supply stamps or decals. The Commissioner of Revenue Services shall secure stamps or heat-applied decals, of such design and denomination as he prescribes, suitable to be affixed to packages of cigarettes as evidence of the payment of the tax imposed …

Sec. 12-299. Metering machine. Section 12-299 is repealed, effective June 8, 1998. (1949 Rev., S. 1981; P.A. 77-614, S. 139, 610; P.A. 91-231, S. 2; P.A. 93-15, S. 7, 9; P.A. 98-262, S. 21, 22.)

Sec. 12-300. Resale of stamps restricted. Redemption. No distributor or dealer shall sell or transfer any stamps issued under the provisions of this chapter, provided the commissioner may, at his discretion, authorize distributors to sell stamps for the purposes of facilitating a…

Sec. 12-301. Nonresidents may be authorized to affix stamps. When the Commissioner of Revenue Services finds that the collection of the tax imposed by this chapter would be facilitated thereby, he may, in his discretion, authorize any person resident or located outside this state…

Sec. 12-302. Distributors to affix stamps. (a) Except as otherwise provided in subsection (b) of this section, each distributor shall affix, or cause to be affixed, at the location for which such distributor's license is issued, in such manner as the commissioner may specify in r…

Sec. 12-303. Dealers to affix stamps. (a) Except as otherwise provided in subsection (b) of this section, each dealer shall, within twenty-four hours after coming into possession of any cigarettes not bearing proper stamps evidencing payment of the tax imposed by this chapter, an…

Sec. 12-304. Sale of unstamped cigarettes prohibited. Penalty. (a)(1) No person shall sell, offer for sale, display for sale, transport for sale or possess with intent to sell, any cigarettes (A) which do not bear stamps evidencing the payment of the tax imposed by this chapter, …

Sec. 12-305. Unstamped cigarettes, vehicles in which transported, subject to confiscation. All (1) unstamped cigarettes upon which taxes are imposed by this chapter, or which are in the course of transport within this state and are not properly supported by invoice or delivery ti…

Sec. 12-306. Invoices or delivery tickets required in transportation of unstamped cigarettes. Section 12-306 is repealed. (1957, P.A. 524, S. 2; 1967, P.A. 788, S. 10.)

Sec. 12-306a. Cigarette transporter to hold invoices or delivery tickets. Every person who transports cigarettes not bearing Connecticut cigarette stamps upon the public highways, roads or streets of this state shall have in such person's actual possession invoices or delivery ti…

Sec. 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. (a) Any person required under this chapter to pay any tax, or required under this chapter or by regulations adopted in accordance with the …

Sec. 12-307. Procedure on sale after confiscation. (a) When any property has been seized under the provisions of section 12-305, the commissioner may, at his discretion, after a hearing as provided in this section, advertise such property for sale in a newspaper published or havi…

Sec. 12-308. Fraudulent stamps. Any person who fraudulently makes or utters or forges or counterfeits any stamp prescribed by the Commissioner of Revenue Services under the provisions of this chapter, or who causes or procures the same to be done, or who wilfully utters, publishe…

Sec. 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. (a)(1) Each distributor and each dealer shall keep complete and acc…

Sec. 12-309a. Reports from carriers, warehousemen, bailees. Examination of records. The Commissioner of Revenue Services may, in his discretion, require reports from any common or contract carrier who transports cigarettes to any point or points within this state, and from any bo…

Sec. 12-310. Oaths and subpoenas. The commissioner and any agent of the commissioner authorized to conduct any inquiry, investigation or hearing hereunder shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any…

Sec. 12-311. Hearings by commissioner. Any person aggrieved by any action under this chapter of the commissioner or the commissioner's authorized agent, for which hearing is not elsewhere provided, may apply to the commissioner for a hearing, in writing, not later than sixty days…

Sec. 12-312. Appeals from decisions of commissioner. Any person aggrieved because of any decision, order, determination or disallowance of the commissioner under the provisions of this chapter may, not later than thirty days after service upon such person of notice of such decisi…

Sec. 12-313. Administration. Regulations. Waiver of filing of reports. The administration of this chapter is vested in the Commissioner of Revenue Services. All forms necessary and proper for the enforcement of this chapter shall be prescribed and furnished by the commissioner. T…

Sec. 12-314. Packaging for sale. Penalties. (a)(1) The sale of cigarettes other than in an unopened package containing twenty or more cigarettes originating with the manufacturer that bears the health warning required by law is prohibited. Any cigarettes sold other than as specif…

Sec. 12-314a. Certain promotional samples authorized. The Commissioner of Revenue Services may authorize a dealer or distributor to give or deliver a cigarette, as defined in section 12-285, or tobacco product, as defined in section 12-330a, in connection with the promotion or ad…

Sec. 12-314b. Penalty. Any person who violates the provisions of subdivision (1) of subsection (a) of section 12-314 shall be fined not more than two hundred dollars for the first offense, not more than three hundred dollars for the second offense within twenty-four months of the…

Sec. 12-315. Sale of unstamped cigarettes from one licensed distributor to another. Except as otherwise provided in subsection (b) of section 12-314, no provision of this chapter shall prohibit the sale of unstamped cigarettes by one licensed distributor to another licensed distr…

Sec. 12-315a. Report on enforcement efforts. Section 12-315a is repealed, effective June 7, 2010. (P.A. 96-240, S. 7, 10; June Sp. Sess. P.A. 98-1, S. 4, 121; P.A. 10-188, S. 17.) PART II TAX ON USE OR STORAGE OF UNSTAMPED CIGARETTES

Sec. 12-316. Imposition of tax. A tax is hereby imposed at the rate of two hundred seventeen and one-half mills for each cigarette upon the storage or use within this state of any unstamped cigarettes in the possession of any person other than a licensed distributor or dealer, or…

Sec. 12-317. Return to be filed. 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 …