Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-449-7a
Notice of additional reciprocal taxes
# (a)
On or before January first of each year or, in the discretion of the commissioner, at more frequent intervals, the commissioner shall notify each distributor of each additional reciprocal tax imposed under section 12-451 of the general statutes on alcoholic beverages manufactured in another state. A copy of such notice shall be sent to the state treasurer and to the state comptroller.
# (b)
At the time of the first imposition of an additional reciprocal tax on alcoholic beverages manufactured in another state, the commissioner shall cause to be published in a newspaper having general circulation in such other state a notice pertaining to such tax.
# (c)
This section is prescribed pursuant to section 12-449 of the general statutes for purposes of section 12-451 of the general statutes.
Amendment history
December 26, 1985
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-426-26 · Repealed, April 23, 1991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- 12-426-28 · Repealed, November 22, 1985
- 12-426-28a · Repealed, April 6, 2000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- 12-455-1 · Repealed, December 18, 1980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- 12-480-1 · Repealed, July 29, 1985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- 12-480-2 · Repealed, July 29, 1985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
- 12-484-1 · Annual affidavit by carrier exclusively operating within this