Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-435b
Tax on certain untaxed alcoholic beverages
Official textcga.ct.gov
A tax is hereby imposed at the rates provided in section 12-435 upon the storage or use within this state of any untaxed alcoholic beverages in the possession of any person other than a licensed distributor or carrier for transit from without this state to a licensed distributor within this state. For the purposes of this section, any untaxed alcoholic beverages unaccounted for in transit, storage, or otherwise, are presumed to be used and consumed in this state by any person, including any distributor, carrier, warehouseman or consumer, last having possession of such untaxed alcoholic beverages.
(P.A. 75-505, S. 1, 2.)
Source: view the official text
In this chapter (25 sections)
- 12-433 · Definitions
- 12-434 · Administration by commissioner
- 12-435 · Tax on sale of alcoholic beverages
- 12-435a · Tax on inventory of alcoholic beverages. Determination of…
- 12-435b · Tax on certain untaxed alcoholic beverages
- 12-435c · Requirements related to advertising the sale of untaxed…
- 12-436 · Distributor's license. Importation of alcoholic beverages.…
- 12-437 · Returns
- 12-438 · Application for cancellation of distributor's license;…
- 12-439 · Payment of tax. Penalties for nonpayment
- 12-440 · Determination of tax
- 12-441 · Delinquent taxes; lien
- 12-442 · Power to examine
- 12-443 · Records to be kept
- 12-444 · Commissioner's records
- 12-445 · Oaths and subpoenas
- 12-446 · Taxpayer to file security
- 12-447 · Hearings by commissioner
- 12-448 · Appeals from decisions of commissioner
- 12-449 · Regulations and rulings
- 12-450 · Cooperation with Department of Consumer Protection. Suspension…
- 12-451 · Additional reciprocal tax
- 12-452 · Penalties for wilful violations concerning payment of tax or…
- 12-453 · Exceptions
- 12-454 · Seizure and sale for nonpayment of taxes