R.C.S.A. § 12-449-4a
Withdrawal from internal revenue bonded warehouse (Repealed)
Cite as Conn. Agencies Regs. § 12-449-4a
(a) Each licensed distributor withdrawing alcoholic beverages from an internal revenue
bonded warehouse shall file in triplicate an internal revenue withdrawal certificate
prescribed by the commissioner. The certificate shall be furnished by the Department
of Revenue Services, Audit Division, Excise Tax Subdivision. The copies shall be furnished
to the internal revenue warehouseman who shall certify to and forward one copy to
the Department of Revenue Services, Audit Division, Excise Tax Subdivision and another
copy to the distributor. The third copy shall be kept by the internal revenue warehouseman
with his records.
(b) This section is prescribed pursuant to section 12-449 of the general statutes for
purposes of section 12-436 of the general statutes.