Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-313-14a
Nonresident distributors
Official textportal.ct.govlast amended
# (a)
All costs of sending an authorized officer of the Department of Revenue
Services to the place of business of a person authorized by the commissioner under section 12-301 of the general statutes to affix, or cause to be affixed, the stamps required by chapter 214 for the purpose of examination of the books, accounts and records of such person shall be borne and, to the extent deemed feasible by the commissioner, prepaid by such person.
# (b)
This section is prescribed pursuant to section 12-313 of the general statutes.
Amendment history
January 24, 1986
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-303-1 · Affixing of stamps by dealer
- 12-313-3a · Repealed, April 6, 2000
- 12-313-4a · Redemption of stamps
- 12-313-5a · Exchange of stamps
- 12-313-6a · Affixing of stamps by distributor
- 12-313-7a · Affixing of stamps by dealer
- 12-313-8a · Licenses required for temporary stand
- 12-313-9a · Inventories
- 12-313-10a · Purchase of stamps
- 12-313-11a · Records
- 12-313-12a · Sales, exchanges and transfers of unstamped packages of
- 12-313-13a · Computation of cost
- 12-313-14a · Nonresident distributors
- 12-313-15a · Receipt and distribution of sample packages of cigarettes
- 12-313-16a · Delivery by distributors to agents
- 12-313-17a · Schedule required under 2000 Conn. Pub. Acts 208
- 12-313-18a · Definitions
- 12-314a-1 · Authorized distribution of sample packages of cigarettes
- 12-330n-1 · Records
- 12-330n-2 · Schedule required under 2000 Conn. Pub. Acts 208
- 12-341b-1 · Value of taxable reversionary interest
- 12-349-1 · Payments under retirement or pension plan, trust or contract
- 12-359-1 · Summary of insurance or annuity contract to be filed in…
- 12-364-1 · Release of succession tax liens by probate court; real…
- 12-366-1 · Release of succession tax liens by probate court; real…