Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-449-6a
Importation of alcoholic beverages for personal consumption
# (a)
Each individual seeking, to the extent allowable under section 12-436 of the general statutes, to import alcoholic beverages from within the territorial limits of the United States shall file in triplicate an application, which is prescribed by the commissioner, for permission to import such alcoholic beverages for personal consumption. The application shall be furnished by the Department of Revenue Services, Audit Division, Excise Tax Subdivision. If the application is approved, one copy will be returned to the applicant and one copy will be furnished to the
# (b)
Each individual seeking, to the extent allowable under section 12-436 of the general statutes, to import alcoholic beverages from without the territorial limits of the United States shall file in triplicate an application, which is prescribed by the commissioner, for permission to import such alcoholic beverages for personal consumption. The application shall be furnished by the Department of Revenue Services, Audit Division, Excise Tax Subdivision. If the application is approved, one copy will be returned to the applicant and one copy will be furnished to the
# (c)
No application referred to in subsection (a) or (b) of this section shall be approved unless and until such applicant shall have filed in triplicate and shall have had approved an application, which is prescribed by the commissioner, for a certificate of payment of taxes due on the importation of alcoholic beverages. The application shall be furnished by the Department of Revenue Services, Audit Division, Excise Tax Subdivision. If the application is approved, two copies will be returned to the applicant.
# (d)
This section is prescribed pursuant to section 12-449 of the general statutes for purposes of section 12-436 of the general statutes.
Amendment history
December 26, 1985; amended April 11, 2006
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-426-25 · Leasing and rental of tangible personal property
- 12-426-26 · Repealed, April 23, 1991
- 12-426-27 · Enumerated services
- 12-426-28 · Repealed, November 22, 1985
- 12-426-28a · Repealed, April 6, 2000
- 12-426-29 · Exemption of food products for human consumption;…
- 12-426-30 · Clothing and footwear
- 12-430(7)-1 · Nonresident contractors
- 12-431(b)-1 · Presumed total purchase price of motor vehicle purchased
- 12-449-3a · Withdrawal from customs bonded warehouse
- 12-449-4a · Withdrawal from internal revenue bonded warehouse
- 12-449-5a · Reports by customs bonded warehousemen
- 12-449-6a · Importation of alcoholic beverages for personal consumption
- 12-449-7a · Notice of additional reciprocal taxes
- 12-449-8a · Purchases of exempt alcohol
- 12-449-9a · Sales of alcoholic beverages
- 12-449-10a · Schedules
- 12-449-11a · Records
- 12-449-12a · Inventories
- 12-455-1 · Repealed, December 18, 1980
- 12-455a-1 · Computation of tax on motor vehicle fuels in gaseous form
- 12-480-1 · Repealed, July 29, 1985
- 12-480-1a · Claims for credit
- 12-480-2 · Repealed, July 29, 1985
- 12-480-2a · Claims for refund