Notice of additional reciprocal taxes

(a) On or before January first of each year or, in the discretion of the commissioner, at more frequent intervals, the commissioner shall notify each distributor of each additional reciprocal tax imposed under section 12-451 of the general statutes on alcoholic beverages manufactured in another state. A copy of such notice shall be sent to the state treasurer and to the state comptroller. (b) At the time of the first imposition of an additional reciprocal tax on alcoholic beverages manufactured in another state, the commissioner shall cause to be published in a newspaper having general circulation in such other state a notice pertaining to such tax. (c) This section is prescribed pursuant to section 12-449 of the general statutes for purposes of section 12-451 of the general statutes.