Title 12, Title 12: Taxation

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 Section 12-299 is repealed, effective June 8, 1998.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 Section 12-306 is repealed.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 …

Sec. 12-318. Seizure for nonpayment of tax. All cigarettes with respect to the storage or use of which the tax imposed herein is not paid, as herein provided, are declared to be contraband goods and may be seized by the commissioner or his agents or employees, or by any peace off…

Sec. 12-319. Imported cigarettes on which tax has been paid. The provisions of this part shall not apply to cigarettes imported into this state on which the tax imposed by section 12-296 has been paid. (1949 Rev., S. 2001.)

Sec. 12-320. Two hundred or fewer cigarettes not taxable. The provisions of this chapter shall not apply to the use or storage of cigarettes to an amount not exceeding two hundred cigarettes which have been brought into this state on the person or in accompanying baggage. (1949 R…

Sec. 12-321. Penalty. Any person who violates the provisions of this part shall be subject to the penalties provided in section 12-304. (1949 Rev., S. 2003.) PART III REGULATION OF SALE OF CIGARETTES

Secs. 12-322 to 12-326. Sale and in-state purchase below cost prohibited. “Cost” defined. Discrimination between sales to another distributor and sales to dealer. Bonus or combination with other articles for sale forbidden. Penalty. Sections 12-322 to 12-326, inclusive, are repea…

Sec. 12-326a. Definitions. Presumptions of costs of doing business. (a) As used in sections 12-326a to 12-326h, inclusive, (1) “stamping agent” means a licensed distributor other than a buying pool, who purchases cigarettes at wholesale from manufacturers or other distributors fo…

Sec. 12-326b. Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice. (a) No dealer shall, with intent to injure competitors or destroy or substantially lessen competition, sell cigarettes in this state below cost and no dealer sha…

Sec. 12-326c. Sales between distributors. When one distributor sells cigarettes to another distributor which has the same presumptive cost of doing business, the former shall not be required to include the markups provided for in section 12-326a, but the latter distributor, upon …

Sec. 12-326d. Certain sales below cost permitted. Any dealer may advertise, offer to sell, or sell cigarettes at a price made in good faith to meet the lawful price of a competitor who is selling the same article in this state at cost to him as a dealer. Any stamping agent, subjo…

Sec. 12-326e. Bonus or combination with other articles for sale forbidden. The offering or giving of any article of value in connection with the sale of cigarettes by or to a dealer or the offering or the making of any concession of any kind, whether by the giving of coupons or o…

Sec. 12-326f. Exemptions. The provisions of sections 12-326a to 12-326h, inclusive, shall not apply to sales made (1) as an isolated transaction and not in the usual course of business; (2) where cigarettes are advertised, offered for sale, or sold in bona fide clearance sales fo…

Sec. 12-326g. Penalty. (a) Any dealer violating any provision of sections 12-326a to 12-326h, inclusive, shall be fined not more than two hundred fifty dollars for the first offense and not more than five hundred dollars for each subsequent offense. (b) Any distributor violating …

Sec. 12-326h. Civil actions. (a) An action may be maintained in any court of competent jurisdiction to prevent, restrain or enjoin a violation, or imminent threat of a violation of any of the provisions of sections 12-326a to 12-326h, inclusive. Such an action may be instituted b…

Secs. 12-327 to 12-330. Suspension or revocation of licenses. Hearing; appeal. Unfair Sales Practices Act not to apply. Allocation of funds for administration. Sections 12-327 to 12-330, inclusive, are repealed. (1949 Rev., S. 2008–2011; 1951, 1953, S. 1133d; 1963, P.A. 90, S. 1–…

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…

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…

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…

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…

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…

Sec. 12-330ee. Definitions. Tax. Returns. Penalties. (a) As used in this section: (1) “Electronic nicotine delivery system” has the same meaning as provided in section 19a-342a; (2) “Liquid nicotine container” has the same meaning as provided in section 19a-342a; (3) “Vapor produ…

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…