Chapter 214. Cigarette Taxes
Part I. Tax On Cigarettes Held For Sale
- Conn. Gen. Stat. § 12-285 Definitions
- Conn. Gen. Stat. § 12-285a Definitions For Purposes of Sections 12-286a, 12-295a and 12-314a
- Conn. Gen. Stat. § 12-285b Licensure of Cigarette Manufacturers. Fees
- Conn. Gen. Stat. § 12-285c Restrictions On Shipping Or Transporting Cigarettes. Penalties
- Conn. Gen. Stat. § 12-285d Cigarette Rolling Machines. Licensure Requirements
- Conn. Gen. Stat. § 12-286 Dealers and Distributors to Be Licensed. Regulations Re Licensing Vending Machines. Refusal to Issue License. Penalties
- Conn. Gen. Stat. § 12-286a Notice of Restriction On Sale of Cigarettes and Tobacco Products. Investigation By Commissioner of Consumer Protection. Penalties
- Conn. Gen. Stat. § 12-287 Dealer's License
- Conn. Gen. Stat. § 12-288 Distributor's License
- Conn. Gen. Stat. § 12-289 Vending Machines; Inspection and Approval; Identification; Sealing On Violation. Revocation of License; Hearing
- Conn. Gen. Stat. § 12-289a Vending Machines: Placement Restrictions. Penalties
- Conn. Gen. Stat. § 12-290 [Repealed]
- Conn. Gen. Stat. § 12-291 [Repealed]
- Conn. Gen. Stat. § 12-291a Penalty For Failure to Secure Or Renew License
- Conn. Gen. Stat. § 12-292 Advertising Sale of Untaxed Cigarettes
- Conn. Gen. Stat. § 12-293 [Repealed]
- Conn. Gen. Stat. § 12-293a Reporting Requirements. Registration Fee For Vending Machines. List of Customers
- Conn. Gen. Stat. § 12-294 Transfer of License. Successor Tax Liability
- Conn. Gen. Stat. § 12-295 Suspension Or Revocation of License. Civil Penalty. Issuance of New License After Revocation
- Conn. Gen. Stat. § 12-295a Sale Or Delivery to Minors. Online Education Program. Civil Penalty. Suspension Or Revocation of License. Removal of Vending Machine
- Conn. Gen. Stat. § 12-296 Imposition of Tax
- Conn. Gen. Stat. § 12-296a Additional Tax Imposed In Direct Relationship to Amount of Any Reduction In Federal Tax Below a Certain Level
- Conn. Gen. Stat. § 12-297 Exemptions From Tax
- Conn. Gen. Stat. § 12-298 Commissioner to Supply Stamps Or Decals
- Conn. Gen. Stat. § 12-299 [Repealed]
- Conn. Gen. Stat. § 12-300 Resale of Stamps Restricted. Redemption
- Conn. Gen. Stat. § 12-301 Nonresidents May Be Authorized to Affix Stamps
- Conn. Gen. Stat. § 12-302 Distributors to Affix Stamps
- Conn. Gen. Stat. § 12-303 Dealers to Affix Stamps
- Conn. Gen. Stat. § 12-304 Sale of Unstamped Cigarettes Prohibited. Penalty
- Conn. Gen. Stat. § 12-305 Unstamped Cigarettes, Vehicles In Which Transported, Subject to Confiscation
- Conn. Gen. Stat. § 12-306 [Repealed]
- Conn. Gen. Stat. § 12-306a Cigarette Transporter to Hold Invoices Or Delivery Tickets
- Conn. Gen. Stat. § 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
- Conn. Gen. Stat. § 12-307 Procedure On Sale After Confiscation
- Conn. Gen. Stat. § 12-308 Fraudulent Stamps
- Conn. Gen. Stat. § 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
- Conn. Gen. Stat. § 12-309a Reports From Carriers, Warehousemen, Bailees. Examination of Records
- Conn. Gen. Stat. § 12-310 Oaths and Subpoenas
- Conn. Gen. Stat. § 12-311 Hearings By Commissioner
- Conn. Gen. Stat. § 12-312 Appeals From Decisions of Commissioner
- Conn. Gen. Stat. § 12-313 Administration. Regulations. Waiver of Filing of Reports
- Conn. Gen. Stat. § 12-314 Packaging For Sale. Penalties
- Conn. Gen. Stat. § 12-314a Certain Promotional Samples Authorized
- Conn. Gen. Stat. § 12-314b Penalty
- Conn. Gen. Stat. § 12-315 Sale of Unstamped Cigarettes From One Licensed Distributor to Another
- Conn. Gen. Stat. § 12-315a [Repealed]
Part II. Tax On Use Or Storage of Unstamped Cigarettes
- Conn. Gen. Stat. § 12-316 Imposition of Tax
- Conn. Gen. Stat. § 12-317 Return to Be Filed
- Conn. Gen. Stat. § 12-318 Seizure For Nonpayment of Tax
- Conn. Gen. Stat. § 12-319 Imported Cigarettes On Which Tax Has Been Paid
- Conn. Gen. Stat. § 12-320 Two Hundred Or Fewer Cigarettes Not Taxable
- Conn. Gen. Stat. § 12-321 Penalty
Part III. Regulation of Sale of Cigarettes
- Conn. Gen. Stat. § 12-322 to 12-326 [Repealed]
- Conn. Gen. Stat. § 12-326a Definitions. Presumptions of Costs of Doing Business
- Conn. Gen. Stat. § 12-326b Sale Or Purchase of Below Cost Cigarettes By Dealers and Distributors Prohibited. Unfair Trade Practice
- Conn. Gen. Stat. § 12-326c Sales Between Distributors
- Conn. Gen. Stat. § 12-326d Certain Sales Below Cost Permitted
- Conn. Gen. Stat. § 12-326e Bonus Or Combination With Other Articles For Sale Forbidden
- Conn. Gen. Stat. § 12-326f Exemptions
- Conn. Gen. Stat. § 12-326g Penalty
- Conn. Gen. Stat. § 12-326h Civil Actions
- Conn. Gen. Stat. § 12-327 to 12-330 [Repealed]