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

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.

In this chapter (25 sections)
  1. 12-433 · Definitions
  2. 12-434 · Administration by commissioner
  3. 12-435 · Tax on sale of alcoholic beverages
  4. 12-435a · Tax on inventory of alcoholic beverages. Determination of…
  5. 12-435b · Tax on certain untaxed alcoholic beverages
  6. 12-435c · Requirements related to advertising the sale of untaxed…
  7. 12-436 · Distributor's license. Importation of alcoholic beverages.…
  8. 12-437 · Returns
  9. 12-438 · Application for cancellation of distributor's license;…
  10. 12-439 · Payment of tax. Penalties for nonpayment
  11. 12-440 · Determination of tax
  12. 12-441 · Delinquent taxes; lien
  13. 12-442 · Power to examine
  14. 12-443 · Records to be kept
  15. 12-444 · Commissioner's records
  16. 12-445 · Oaths and subpoenas
  17. 12-446 · Taxpayer to file security
  18. 12-447 · Hearings by commissioner
  19. 12-448 · Appeals from decisions of commissioner
  20. 12-449 · Regulations and rulings
  21. 12-450 · Cooperation with Department of Consumer Protection. Suspension…
  22. 12-451 · Additional reciprocal tax
  23. 12-452 · Penalties for wilful violations concerning payment of tax or…
  24. 12-453 · Exceptions
  25. 12-454 · Seizure and sale for nonpayment of taxes
Full table of contents →