Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-285d
Cigarette rolling machines. Licensure requirements
# (a)
Any machine at a retail establishment or commercial premises that enables a person to process, at such establishment or premises, tobacco or any product that is made or derived from tobacco into a roll or tube shall be deemed a cigarette rolling machine.
# (b)
Every person owning, leasing, possessing, controlling, operating or otherwise using any cigarette rolling machine, as described in subsection (a) of this section, at such person's retail establishment or commercial premises in this state, or permitting or allowing the operation or use at such person's retail establishment or commercial premises in this state of any such cigarette rolling machine, shall be deemed to be a tobacco product manufacturer, as defined in section 4-28h, and shall be required to secure and retain a cigarette manufacturer's license in accordance with section 12-285b.
# (c)
Any cigarette dealer's license or cigarette distributor's license issued under the provisions of this chapter, and any tobacco products distributor's license issued under the provisions of chapter 214a, to any person described in subsection (b) of this section shall, if such person has not secured and does not retain a cigarette manufacturer's license in accordance with section 12-285b, be subject to suspension or revocation in accordance with sections 12-295 and 12-330e. Any such person's failure to secure and retain a cigarette manufacturer's license, in accordance with section 12-285b, shall also be deemed to be a failure to comply with the provisions of chapter 219, and the seller's permit of any such person shall also be subject to suspension or revocation in accordance with section 12-409.
# (d)
Any person described in subsection (b) of this section who is issued a cigarette manufacturer's license in accordance with section 12-285b and who intends to distribute in this state the cigarettes such person manufactures, shall be required to obtain a cigarette distributor's license in accordance with the provisions of this chapter. Nothing in this section shall relieve any person who has been issued a license as required by this section from the obligation to comply with all other provisions of law, including, but not limited to, the provisions of this chapter and chapters 47, 214a and 541. (June 12 Sp. Sess. P.A. 12-1, S. 123.) (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)
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In this chapter (40 sections)
- 12-285 · Definitions
- 12-285b · Licensure of cigarette manufacturers. Fees
- 12-285c · Restrictions on shipping or transporting cigarettes. Penalties
- 12-285d · Cigarette rolling machines. Licensure requirements
- 12-286 · Dealers and distributors to be licensed. Regulations re…
- 12-286a · Notice of restriction on sale of cigarettes and tobacco…
- 12-287 · Dealer's license
- 12-287a · Adoption of ordinance re written notice of dealer's license…
- 12-288 · Distributor's license
- 12-289 · Vending machines; inspection and approval; identification;…
- 12-289a · Vending machines: Placement restrictions. Penalties
- 12-290 · Price signs on vending machines
- 12-291 · Vending machine dealer's license
- 12-291a · Penalty for failure to secure or renew license
- 12-292 · Advertising sale of untaxed cigarettes
- 12-293 · Notice to Tax Commissioner of number of vending machines
- 12-293a · Reporting requirements. Registration fee for vending…
- 12-294 · Transfer of license. Successor tax liability
- 12-295 · Suspension or revocation of license. Civil penalty. Issuance…
- 12-295a · Sale or delivery to minors. Online education program. Civil…
- 12-296 · Imposition of tax
- 12-296a · Additional tax imposed in direct relationship to amount of…
- 12-297 · Exemptions from tax
- 12-298 · Commissioner to supply stamps or decals
- 12-299 · Metering machine
- 12-300 · Resale of stamps restricted. Redemption
- 12-301 · Nonresidents may be authorized to affix stamps
- 12-302 · Distributors to affix stamps
- 12-303 · Dealers to affix stamps
- 12-304 · Sale of unstamped cigarettes prohibited. Penalty
- 12-305 · Unstamped cigarettes, vehicles in which transported, subject…
- 12-306 · Invoices or delivery tickets required in transportation of…
- 12-306a · Cigarette transporter to hold invoices or delivery tickets
- 12-306b · Penalty for wilful failure to submit a required report or pay…
- 12-307 · Procedure on sale after confiscation
- 12-308 · Fraudulent stamps
- 12-309 · Taxpayers to keep records; commissioner may examine.…
- 12-309a · Reports from carriers, warehousemen, bailees. Examination of…
- 12-310 · Oaths and subpoenas
- 12-311 · Hearings by commissioner