Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-435c
Requirements related to advertising the sale of untaxed alcoholic beverages for use in Connecticut
Official textcga.ct.gov
Any written advertisement in this state for the sale of untaxed alcoholic beverages for use and consumption in this state shall contain the following words in not less than fourteen point reverse type in block form: “These alcoholic beverages are subject to the payment of the Connecticut alcoholic beverages use tax and the Connecticut use tax and may be subject to seizure as contraband goods.” In the case of any such advertisement being announced verbally, such announcement shall be immediately followed by the words above enclosed in quotation marks. Any person engaged in the business of selling alcoholic beverages, whether or not issued a license by the commissioner under the provisions of this chapter, violating the provisions of this section shall be fined five hundred dollars for each offense.
(P.A. 89-251, S. 11, 203; P.A. 91-129, S. 1, 2.)
History: P.A. 91-129 provided that the required wording be in fourteen point reverse type in block form.
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