Chapter 220. Alcoholic Beverages Tax
Section
12-433Definitions.12-434Administration by commissioner.12-435Tax on sale of alcoholic beverages.12-435aTax on inventory of alcoholic beverages. Determination of inventory by commissioner. Penalty.12-435bTax on certain untaxed alcoholic beverages.12-435cRequirements related to advertising the sale of untaxed alcoholic beverages for use in Connecticut.12-436Distributor's license. Importation of alcoholic beverages. Invoices. Shipment into military reservation.12-437Returns.12-438Application for cancellation of distributor's license; inventory; return.12-439Payment of tax. Penalties for nonpayment.12-440Determination of tax.12-441Delinquent taxes; lien.12-442Power to examine.12-443Records to be kept.12-444Commissioner's records.12-445Oaths and subpoenas.12-446Taxpayer to file security.12-447Hearings by commissioner.12-448Appeals from decisions of commissioner.12-449Regulations and rulings.12-450Cooperation with Department of Consumer Protection. Suspension of permit.12-451Additional reciprocal tax.12-452Penalties for wilful violations concerning payment of tax or filing returns or other documents. Claim for refund.12-453Exceptions.12-454Seizure and sale for nonpayment of taxes.