Title 12 — Title 12: Taxation

Sec. 12-433. Definitions. Wherever used in this chapter, unless the context otherwise requires: (1) “Alcoholic beverage” and “beverage” include wine, beer and liquor; (2) “Absolute alcohol” means dehydrated alcohol containing not less than ninety-nine per cent by weight of ethyl …

Sec. 12-434. Administration by commissioner. The administration of this chapter is vested in the Commissioner of Revenue Services. All forms necessary or convenient for the enforcement of this chapter shall be prescribed, printed and furnished by said commissioner. The provisions…

Sec. 12-435. Tax on sale of alcoholic beverages. Each distributor of alcoholic beverages shall pay a tax to the state on all sales within the state of alcoholic beverages, except sales to licensed distributors, sales of alcoholic beverages that, in the course of such sales, are a…

Sec. 12-435a. Tax on inventory of alcoholic beverages. Determination of inventory by commissioner. Penalty. Section 12-435a is repealed. (1969, P.A. 632, S. 2, 3; P.A. 75-451, S. 1, 2.)

Sec. 12-435b. Tax on certain untaxed alcoholic beverages. A tax is hereby imposed at the rates provided in section 12-435 upon the storage or use within this state of any untaxed alcoholic beverages in the possession of any person other than a licensed distributor or carrier for …

Sec. 12-435c. Requirements related to advertising the sale of untaxed alcoholic beverages for use in Connecticut. Any written advertisement in this state for the sale of untaxed alcoholic beverages for use and consumption in this state shall contain the following words in not les…

Sec. 12-436. Distributor's license. Importation of alcoholic beverages. Invoices. Shipment into military reservation. (a)(1) Each distributor of alcoholic beverages, before engaging in such business, shall make application to the Commissioner of Revenue Services, on forms to be p…

Sec. 12-437. Returns. Each distributor shall, on or before the last day of each month, file with the Commissioner of Revenue Services a return, on forms to be prescribed and furnished by such commissioner and signed under penalty of false statement by its treasurer or an authoriz…

Sec. 12-438. Application for cancellation of distributor's license; inventory; return. Any person who applies for a cancellation of such person's distributor's license shall take an inventory at the beginning of business on the first day of the following month showing the number …

Sec. 12-439. Payment of tax. Penalties for nonpayment. (a) The tax imposed by this chapter shall be due and payable on the last day on which a return may be filed without penalty under sections 12-437 and 12-438. Upon the filing of such return, the taxpayer shall forward to the c…

Sec. 12-440. Determination of tax. As soon as practicable after each return has been filed, the commissioner shall cause it to be examined and shall compute and determine the amount of the tax payable thereon. If it should appear then or thereafter within three years, as a result…

Sec. 12-441. Delinquent taxes; lien. The amount of any tax due and unpaid under the provisions of this chapter may be collected under the provisions of section 12-35. The warrant therein provided for shall be signed by the commissioner or his authorized agent. The amount of any s…

Sec. 12-442. Power to examine. The commissioner shall have power, when he deems it expedient, to make, or cause to be made by his deputy, auditors or investigators, an examination or investigation of the books, records, papers, vouchers, accounts and documents of any person engag…

Sec. 12-443. Records to be kept. Each person who manufactures, distributes, transports, stores, warehouses or sells alcoholic beverages or imports the same for sale shall keep complete and accurate records of all alcoholic beverages purchased, sold, manufactured, improved, brewed…

Sec. 12-444. Commissioner's records. Section 12-444 is repealed. (1949 Rev., S. 4334; P.A. 77-614, S. 165, 610; P.A. 80-482, S. 4, 23, 170, 191, 345, 348; P.A. 82-67, S. 4.)

Sec. 12-445. Oaths and subpoenas. The commissioner, and any agent of the commissioner authorized to conduct any inquiry, investigation or hearing under this chapter, shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigat…

Sec. 12-446. Taxpayer to file security. The commissioner, before issuing any license to a distributor under section 12-436, shall require such distributor annually to file with, and to the satisfaction of, the commissioner and to maintain for the year a bond issued by a surety co…

Sec. 12-447. Hearings by commissioner. Any person aggrieved by the action of the commissioner or his authorized agent in fixing the amount of any tax as provided by this chapter, or in imposing any penalty hereunder, may apply to the commissioner, in writing, within sixty days af…

Sec. 12-448. Appeals from decisions of commissioner. Any taxpayer aggrieved because of any decision, order, determination or disallowance of the Commissioner of Revenue Services under the provisions of this chapter may, not later than thirty days after service upon such taxpayer …

Sec. 12-449. Regulations and rulings. The commissioner may prescribe regulations and make rulings, not inconsistent with law, to carry into effect the provisions of this chapter, which regulations or rulings, when reasonably designed to carry out the intent and purpose of this ch…

Sec. 12-450. Cooperation with Department of Consumer Protection. Suspension of permit. The Department of Consumer Protection shall, upon request of the Commissioner of Revenue Services, after a hearing by said commissioner, suspend the permit of any permittee licensed under chapt…

Sec. 12-451. Additional reciprocal tax. “State”, when used in this section, shall include the District of Columbia, any other state of the United States and any foreign country. If any other state imposes taxes on alcoholic beverages manufactured in Connecticut and brought into s…

Sec. 12-452. Penalties for wilful violations concerning payment of tax or filing returns or other documents. Claim for refund. (a) Any person required under this chapter to pay any tax, or required under this chapter or by regulations adopted in accordance with the provisions of …

Sec. 12-453. Exceptions. The provisions of this chapter shall not apply to ethyl alcohol intended for use or used for the following purposes: For scientific, chemical, mechanical and industrial uses, for use in hospitals and public institutions, for medicinal purposes, in the man…

Sec. 12-454. Seizure and sale for nonpayment of taxes. (a) Any alcoholic beverages not exempted from the payment of taxes under the provisions of this chapter and upon which taxes have not been paid as required by the provisions of this chapter are declared to be contraband and m…