A tax is hereby imposed at the rates provided in § 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.

Terms Used In Connecticut General Statutes 12-435b

  • Distributor: means any person, wherever resident or located, that holds a wholesaler's or manufacturer's permit or wholesaler or manufacturer permit for beer only issued under chapter 545, or such person's backer, if any. See Connecticut General Statutes 12-433
  • Licensed distributor: means a distributor holding a license issued by the Commissioner of Revenue Services under the provisions of this chapter. See Connecticut General Statutes 12-433
  • Person: means any individual, firm, fiduciary, partnership, corporation, limited liability company, trust or association, however formed. See Connecticut General Statutes 12-433
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