Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-314

Packaging for sale. Penalties

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In this chapter (40 sections)
  1. 12-296a · Additional tax imposed in direct relationship to amount of…
  2. 12-297 · Exemptions from tax
  3. 12-298 · Commissioner to supply stamps or decals
  4. 12-299 · Metering machine
  5. 12-300 · Resale of stamps restricted. Redemption
  6. 12-301 · Nonresidents may be authorized to affix stamps
  7. 12-302 · Distributors to affix stamps
  8. 12-303 · Dealers to affix stamps
  9. 12-304 · Sale of unstamped cigarettes prohibited. Penalty
  10. 12-305 · Unstamped cigarettes, vehicles in which transported, subject…
  11. 12-306 · Invoices or delivery tickets required in transportation of…
  12. 12-306a · Cigarette transporter to hold invoices or delivery tickets
  13. 12-306b · Penalty for wilful failure to submit a required report or pay…
  14. 12-307 · Procedure on sale after confiscation
  15. 12-308 · Fraudulent stamps
  16. 12-309 · Taxpayers to keep records; commissioner may examine.…
  17. 12-309a · Reports from carriers, warehousemen, bailees. Examination of…
  18. 12-310 · Oaths and subpoenas
  19. 12-311 · Hearings by commissioner
  20. 12-312 · Appeals from decisions of commissioner
  21. 12-313 · Administration. Regulations. Waiver of filing of reports
  22. 12-314 · Packaging for sale. Penalties
  23. 12-314a · Certain promotional samples authorized
  24. 12-314b · Penalty
  25. 12-315 · Sale of unstamped cigarettes from one licensed distributor to…
  26. 12-315a · Report on enforcement efforts
  27. 12-316 · Imposition of tax
  28. 12-317 · Return to be filed
  29. 12-318 · Seizure for nonpayment of tax
  30. 12-319 · Imported cigarettes on which tax has been paid
  31. 12-320 · Two hundred or fewer cigarettes not taxable
  32. 12-321 · Penalty
  33. 12-326a · Definitions. Presumptions of costs of doing business
  34. 12-326b · Sale or purchase of below cost cigarettes by dealers and…
  35. 12-326c · Sales between distributors
  36. 12-326d · Certain sales below cost permitted
  37. 12-326e · Bonus or combination with other articles for sale forbidden
  38. 12-326f · Exemptions
  39. 12-326g · Penalty
  40. 12-326h · Civil actions
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