Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-450

Cooperation with Department of Consumer Protection. Suspension of permit

Official textcga.ct.gov
The Department of Consumer Protection shall, upon request of the Commissioner of Revenue Services, after a hearing by said commissioner, suspend the permit of any permittee licensed under chapter 545 who has failed to file any return required or to pay any tax prescribed or to perform any other act or duty imposed under any provisions of the general statutes relating to taxation until written notice from the Commissioner of Revenue Services has been received authorizing reinstatement of the permit. Notice of such compliance by the permittee shall be promptly forwarded to the department. The Department of Consumer Protection shall furnish to the commissioner such information in its possession relative to any person or company engaged in the beverage business as the commissioner requests.

(1949 Rev., S. 4341; P.A. 77-614, S. 139, 165, 610; P.A. 80-482, S. 4, 24, 170, 191, 345, 348; P.A. 84-492, S. 6, 8; P.A. 95-195, S. 9, 83; June 30 Sp. Sess. P.A. 03-6, S. 146(d); P.A. 04-169, S. 17; 04-189, S. 1.)

History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner and division of liquor control within the department of business regulation for liquor control commission, effective January 1, 1979; P.A. 80-482 made division an independent department following abolition of department of business regulation, overriding provision of same act which would have placed the division within the public safety department; P.A. 84-492 provided that notice from the commissioner shall be made after a hearing; P.A. 95-195 substituted Department of Consumer Protection for Department of Liquor Control, effective July 1, 1995; June 30 Sp. Sess. P.A. 03-6 and P.A. 04-169 replaced Department of Consumer Protection with Department of Agriculture and Consumer Protection, effective July 1, 2004; P.A. 04-189 repealed Sec. 146 of June 30 Sp. Sess. P.A. 03-6, thereby reversing the merger of the Departments of Agriculture and Consumer Protection, effective June 1, 2004.

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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
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