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61 chapters · 1,353 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…
