Connecticut · Statutes
Chapter 214a
8 sections
8 sections
- Conn. Gen. Stat. § 12-330aDefinitions.
- Conn. Gen. Stat. § 12-330bLicensure of distributors and unclassified importers. Successor tax liability.
- Conn. Gen. Stat. § 12-330cTax on tobacco products and snuff tobacco products.
- Conn. Gen. Stat. § 12-330dMonthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers.
- Conn. Gen. Stat. § 12-330fTobacco products on which no tax has been paid. Penalties.
- Conn. Gen. Stat. § 12-330iRecord-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed.
- Conn. Gen. Stat. § 12-330jPenalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.
- Conn. Gen. Stat. § 12-330pOverpayments and refunds.