Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-330a Definitions.
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Sec. 12-330a. Definitions. As used in this chapter: (1) “Commissioner” means the Commissioner of Revenue Services; (2) “Tobacco products” means any product, regardless of form, that is made from or otherwise contains tobacco, but shall not include any cigarette, as defined in sec…
Conn. Gen. Stat. § 12-330b Licensure of distributors and unclassified importers. Successor tax liability.
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Sec. 12-330b. Licensure of distributors and unclassified importers. Successor tax liability. (a) Each distributor or unclassified importer shall obtain a license issued by the commissioner before manufacturing, purchasing, importing, receiving or acquiring any untaxed tobacco pro…
Conn. Gen. Stat. § 12-330c Tax on tobacco products and snuff tobacco products.
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Sec. 12-330c. Tax on tobacco products and snuff tobacco products. (a)(1) A tax is imposed on all untaxed tobacco products held in this state by any person. Except as otherwise provided in subdivisions (2) and (3) of this subsection, the tax shall be imposed at the rate of fifty p…
Conn. Gen. Stat. § 12-330d Monthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers.
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Sec. 12-330d. Monthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers. (a) Except as otherwise provided in subsection (b) of this section, each licensed…
Conn. Gen. Stat. § 12-330e Suspension or revocation of license for failure to comply with this chapter or related regulations.
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Sec. 12-330e. Suspension or revocation of license for failure to comply with this chapter or related regulations. The commissioner may suspend or revoke the license of any distributor or unclassified importer for failure to comply with any provision of this chapter, or regulation…
Conn. Gen. Stat. § 12-330f Tobacco products on which no tax has been paid. Penalties.
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Sec. 12-330f. Tobacco products on which no tax has been paid. Penalties. (a) Any person, other than a licensed distributor or a licensed unclassified importer, who knowingly manufactures, purchases, imports, receives or acquires any tobacco products upon which no tax has been pai…
Conn. Gen. Stat. § 12-330g Tobacco products on which no tax has been paid. Declared contraband goods when held for purposes in violation of this chapter. Seizure by commissioner or agent.
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Sec. 12-330g. Tobacco products on which no tax has been paid. Declared contraband goods when held for purposes in violation of this chapter. Seizure by commissioner or agent. All tobacco products upon which taxes are imposed by this chapter, but upon which no tax has been paid, w…
Conn. Gen. Stat. § 12-330h Property seized as contraband. Procedure for persons claiming an interest in the property.
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Sec. 12-330h. Property seized as contraband. Procedure for persons claiming an interest in the property. When any property has been seized under the provisions of section 12-330g, the commissioner may, at his discretion, after a hearing as provided in section 12-330l, advertise s…
Conn. Gen. Stat. § 12-330i Record-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed.
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Sec. 12-330i. Record-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed. (a)(1) Each distributor and each unclassified importer shall keep complete and accurate records of all tobacco products manufactured, produced, purchase…
Conn. Gen. Stat. § 12-330j Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.
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Sec. 12-330j. Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document. (a) Any person required under this chapter to pay any tax or to make a report, keep any records or supply any information, who wilfully fails to pay such tax, make su…
Conn. Gen. Stat. § 12-330k Hearings ordered by commissioner.
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Sec. 12-330k. Hearings ordered by commissioner. 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 investi…
Conn. Gen. Stat. § 12-330l Application for hearing before commissioner.
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Sec. 12-330l. Application for hearing before commissioner. Any person aggrieved by any action under this chapter of the commissioner or his authorized agent for which hearing is not elsewhere provided may apply to the commissioner, in writing, within sixty days after the notice o…
Conn. Gen. Stat. § 12-330m Appeal.
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Sec. 12-330m. Appeal. 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 decision, order, determination or dis…
Conn. Gen. Stat. § 12-330n Administration. Regulations.
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Sec. 12-330n. Administration. Regulations. The administration of this chapter is vested in the commissioner. All forms necessary and proper for enforcement shall be prescribed and furnished by the commissioner. The commissioner may require any agent, clerk, stenographer or other …
Conn. Gen. Stat. § 12-330o Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.
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Sec. 12-330o. Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen. The Commissioner of Revenue Services may, in his discretion, require reports from any common or contract carrier who transports tobacco products…
Conn. Gen. Stat. § 12-330p Overpayments and refunds.
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Sec. 12-330p. Overpayments and refunds. (a) Any person believing that he has overpaid any tax due under the provisions of this chapter may file, in writing, a claim for refund with the Commissioner of Revenue Services within three years from the due date for which such overpaymen…
Conn. Gen. Stat. §§ 12-330q to 12-330dd 12-330q to 12-330dd
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Secs. 12-330q to 12-330dd. Reserved for future use.