Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-330ll Tax on total THC. Returns. Penalties. Regulations, policies and procedures. Deposit of tax.
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Sec. 12-330ll. Tax on total THC. Returns. Penalties. Regulations, policies and procedures. Deposit of tax. (a) As used in this section and sections 12-330mm and 12-330nn: (1) “Cannabis” has the same meaning as provided in section 21a-420; (2) “Cannabis concentrate” has the same m…
Conn. Gen. Stat. § 12-330mm Municipal gross receipts tax. Returns. Invoices. Use of amount remitted. Penalties.
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Sec. 12-330mm. Municipal gross receipts tax. Returns. Invoices. Use of amount remitted. Penalties. (a)(1) There is imposed a tax, which shall be administered in accordance with the provisions of chapter 219, on each cannabis retailer, hybrid retailer and micro-cultivator at the r…
Conn. Gen. Stat. § 12-330nn Applicability of chapter 219.
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Sec. 12-330nn. Applicability of chapter 219. (a) The tax under chapter 219 shall not be imposed on the transfer of cannabis to a transporter by a cultivator, micro-cultivator, food and beverage manufacturer, product manufacturer, product packager, dispensary facility, cannabis re…