Title 12 — Title 12: Taxation

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 Sections 12-327 to 12-330, inclusive, are repealed.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…

Secs. 12-330ff to 12-330kk. Reserved for future use.

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…

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…

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…

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…

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…

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…

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…

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…

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…

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 …

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…

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…

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…

Secs. 12-330q to 12-330dd. Reserved for future use.

Secs. 12-331 to 12-339b. Amusement places tax. Sections 12-331 to 12-339b, inclusive, are repealed. (1949 Rev., S. 2012–2019; 1949, S. 1135d, 1136d; 1957, P.A. 163, S. 26; 1959, P.A. 231; 1969, P.A. 467, S. 1; June, 1969, P.A. 1, S. 47; 1971, P.A. 870, S. 26; P.A. 76-436, S. 315,…

Sec. 12-340. Tax on transfers of property. Sunset of chapter. (a) The provisions of this chapter shall apply only to estates of decedents dying on or prior to January 1, 2005, that, prior to October 1, 2018, have filed a return under section 12-359 or been assessed a tax under se…

Sec. 12-341. Taxable transfers by persons dying on and after July 1, 1959, and prior to July 1, 1963. The transfers enumerated in section 12-340 shall be taxable if made: (a) By will; (b) by statutes relating to descent and distribution of property upon the death of the owner; (c…

Sec. 12-341a. Effective date. Section 12-341 shall apply to the estates of persons dying on and after July 1, 1959, but all estates not within the provisions of section 12-341 shall be subject to the succession tax or inheritance tax laws applicable to them prior to July 1, 1959,…

Sec. 12-341b. Taxable transfers by persons dying on and after July 1, 1963. The transfers enumerated in section 12-340 shall be taxable if made: (a) By will; (b) by statutes relating to descent and distribution of property upon the death of the owner; (c) in contemplation of the …

Sec. 12-341c. Effective date. Section 12-341b shall take effect July 1, 1963, and shall apply to the estates of persons dying on and after that date but all estates not within the provisions of section 12-341b shall be subject to the succession tax or inheritance tax laws applica…

Sec. 12-342. Life, accident and war risk insurance. The provisions of sections 12-341 and 12-341b shall not apply to the proceeds of any policy of life or accident insurance payable to a named beneficiary or beneficiaries, including such proceeds payable to a trustee or trustees …

Sec. 12-343. Jointly-owned property. Whenever property is held in the joint names of two or more persons and the survivor or survivors of them, the right of the survivor or survivors to the immediate ownership or possession and enjoyment of such property shall be a taxable transf…

Sec. 12-344. Rates. (a) The tax imposed under the provisions of this chapter shall be at the following rates: Class AA, subject to the provisions of subsection (b) of this section with respect to the net taxable estate passing to the surviving spouse of any transferor whose death…

Sec. 12-344a. Additional amount added to tax. (a) To the tax imposed by the provisions of this chapter, there shall be added an amount equal to thirty per cent of the tax so imposed and computed under said provisions. Said added amount so computed shall, upon its addition as afor…

Sec. 12-344b. Applicable rates. The provisions of section 12-344 shall apply to the estates of all persons dying on or after July 1, 1973. The estates of persons dying prior to said date shall be subject to the succession tax laws applicable to them prior to said date and such la…

Sec. 12-345. Revocable trusts. A transfer of property by deed of trust wherein the settlor reserved to himself, or to himself and others not beneficiaries, powers of revocation, alteration or amendment, upon the exercise of which the property might revest in him, shall, upon the …

Sec. 12-345a. Taxation of property transferred by exercise or nonexercise of a power of appointment. Section 12-345a is repealed, effective May 24, 1972, and retroactive to January 1, 1972. All estates of persons dying before January 1, 1972, shall be subject to the succession ta…

Sec. 12-345b. Taxation of property transferred by exercise or nonexercise of power of appointment: Definitions. As used in sections 12-345b to 12-345f, inclusive, the term “general power of appointment” means a power, whether created before or after May 24, 1972, which is exercis…

Sec. 12-345c. Taxable transfer made, when. For purposes of the tax imposed by this chapter, a decedent shall be deemed to have made a taxable transfer of any property with respect to which (a) a general power of appointment created on or before October 21, 1942, is exercised by t…

Sec. 12-345d. Lapse of power. The lapse of a general power of appointment created after October 21, 1942, during the life of the individual possessing the power shall be considered a release of such power. The preceding sentence shall apply with respect to the lapse of powers dur…

Sec. 12-345e. Tax liability for transfer of property subject to general power of appointment. Nothing contained in sections 12-345b to 12-345e, inclusive, shall be deemed to relieve from taxation, under this chapter, in the estate of the donor of a general power of appointment, t…

Sec. 12-345f. Power created on or before October 21, 1942. For purposes of sections 12-345b to 12-345d, inclusive, a power of appointment created by a will executed on or before October 21, 1942, shall be considered a power created on or before such date if the person executing s…

Sec. 12-346. Transfers to executors and trustees in lieu of commissions. If property is transferred to executors or trustees in lieu of their commissions or allowances for services rendered in connection with the settlement of the estate, the excess in value of the property so tr…