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Connecticut General Statutes
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Title 12
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Chapter 228d
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Section 12-661 to 12-664
CGS § 12-661 to 12-664. 12-661 to 12-664
Reserved for future use.
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CGS § 12-651 to 12-660. Imposition of tax on marijuana and controlled substances; stamps. Possession of unstamped marijuana or controlled substance by dealer prohibited. Commissioner to provide stamps. Purchase of stamps, labels or other indicia. Dealers to keep records; examination by commissioner; assessment of tax deficiency; penalty and interest for failure to pay tax when due; lien against real estate for tax; foreclosure procedure; hearing and appeal. Oaths and subpoenas. Administration; regulation. Tax not applicable to persons lawfully in possession of marijuana or a controlled substance. Information obtained under this chapter not subject to disclosure. Penalties; exemption from limitation on persecution.