Connecticut General Statutes (Last Updated: November 2, 2019) |
Volume 4. |
Title 12. Taxation |
Chapter 220. Alcoholic Beverages Tax |
Sec. 12-433. Definitions. |
Sec. 12-434. Administration by commissioner. |
Sec. 12-435. Tax on sale of alcoholic beverages. |
Sec. 12-435a. Tax on inventory of alcoholic beverages. Determination of inventory by commissioner. Penalty. |
Sec. 12-435b. Tax on certain untaxed alcoholic beverages. |
Sec. 12-435c. Requirements related to advertising the sale of untaxed alcoholic beverages for use in Connecticut. |
Sec. 12-436. Distributor's license. Importation of alcoholic beverages. Invoices. Shipment into military reservation. |
Sec. 12-437. Returns. |
Sec. 12-438. Application for cancellation of distributor's license; inventory; return. |
Sec. 12-439. Payment of tax. Penalties for nonpayment. |
Sec. 12-440. Determination of tax. |
Sec. 12-441. Delinquent taxes; lien. |
Sec. 12-442. Power to examine. |
Sec. 12-443. Records to be kept. |
Sec. 12-444. Commissioner's records. |
Sec. 12-445. Oaths and subpoenas. |
Sec. 12-446. Taxpayer to file security. |
Sec. 12-447. Hearings by commissioner. |
Sec. 12-448. Appeals from decisions of commissioner. |
Sec. 12-449. Regulations and rulings. |
Sec. 12-450. Cooperation with Department of Consumer Protection. Suspension of permit. |
Sec. 12-451. Additional reciprocal tax. |
Sec. 12-452. Penalties for wilful violations concerning payment of tax or filing returns or other documents. Claim for refund. |
Sec. 12-453. Exceptions. |
Sec. 12-454. Seizure and sale for nonpayment of taxes. |
Notations
*Secs. 12-433 to 12-453 cited. 129 C. 657.