§ 12-285 Definitions
§ 12-285a Definitions for purposes of sections 12-286a, 12-295a and 12-314a
§ 12-285b Licensure of cigarette manufacturers. Fees
§ 12-285c Restrictions on shipping or transporting cigarettes. Penalties
§ 12-285d Cigarette rolling machines. Licensure requirements
§ 12-286 Dealers and distributors to be licensed. Regulations re licensing vending machines. Refusal to issue license. Penalties
§ 12-286a Notice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties
§ 12-287 Dealer’s license
§ 12-288 Distributor’s license
§ 12-289 Vending machines; inspection and approval; identification; sealing on violation. Revocation of license; hearing
§ 12-289a Vending machines: Placement restrictions. Penalties
§ 12-290 Price signs on vending machines
§ 12-291 Vending machine dealer’s license
§ 12-291a Penalty for failure to secure or renew license
§ 12-292 Advertising sale of untaxed cigarettes
§ 12-293 Notice to Tax Commissioner of number of vending machines
§ 12-293a Reporting requirements. Registration fee for vending machines. List of customers
§ 12-294 Transfer of license. Successor tax liability
§ 12-295 Suspension or revocation of license. Civil penalty. Issuance of new license after revocation
§ 12-295a Sale or delivery to minors. Online education program. Civil penalty. Suspension or revocation of license. Removal of vending machine
§ 12-296 Imposition of tax
§ 12-296a Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level
§ 12-297 Exemptions from tax
§ 12-298 Commissioner to supply stamps or decals
§ 12-299 Metering machine
§ 12-300 Resale of stamps restricted. Redemption
§ 12-301 Nonresidents may be authorized to affix stamps
§ 12-302 Distributors to affix stamps
§ 12-303 Dealers to affix stamps
§ 12-304 Sale of unstamped cigarettes prohibited. Penalty
§ 12-305 Unstamped cigarettes, vehicles in which transported, subject to confiscation
§ 12-306 Invoices or delivery tickets required in transportation of unstamped cigarettes
§ 12-306a Cigarette transporter to hold invoices or delivery tickets
§ 12-306b Penalty for wilful failure to submit a required report or pay the tax, or for wilful delivery of a document known to be false
§ 12-307 Procedure on sale after confiscation
§ 12-308 Fraudulent stamps
§ 12-309 Taxpayers to keep records; commissioner may examine. Assessment of tax deficiency. Penalty and interest for failure to pay tax when due. Lien against real estate for state tax. Foreclosure procedure
§ 12-309a Reports from carriers, warehousemen, bailees. Examination of records
§ 12-310 Oaths and subpoenas
§ 12-311 Hearings by commissioner
§ 12-312 Appeals from decisions of commissioner
§ 12-313 Administration. Regulations. Waiver of filing of reports
§ 12-314 Packaging for sale. Penalties
§ 12-314a Certain promotional samples authorized
§ 12-314b Penalty
§ 12-315 Sale of unstamped cigarettes from one licensed distributor to another
§ 12-315a Report on enforcement efforts
§ 12-316 Imposition of tax
§ 12-317 Return to be filed
§ 12-318 Seizure for nonpayment of tax
§ 12-319 Imported cigarettes on which tax has been paid
§ 12-320 Two hundred or fewer cigarettes not taxable
§ 12-321 Penalty
§ 12-326a Definitions. Presumptions of costs of doing business
§ 12-326b Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice
§ 12-326c Sales between distributors
§ 12-326d Certain sales below cost permitted
§ 12-326e Bonus or combination with other articles for sale forbidden
§ 12-326f Exemptions
§ 12-326g Penalty
§ 12-326h Civil actions

Terms Used In Connecticut General Statutes > Chapter 214 - Cigarette Taxes

  • another: may extend and be applied to communities, companies, corporations, public or private, limited liability companies, societies and associations. See Connecticut General Statutes 1-1
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Buying pool: means and includes any combination, corporation, association, affiliation or group of retail dealers operating jointly in the purchase, sale, exchange or barter of cigarettes, the profits from which accrue directly or indirectly to such retail dealers, provided any person holding a distributor's license issued prior to June 29, 1951, shall be deemed to be a distributor within the terms of this section. See Connecticut General Statutes 12-285
  • Cigarette: means and includes any roll for smoking made wholly or in part of tobacco, irrespective of size or shape, and irrespective of whether the tobacco is flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material, except where such wrapper is wholly or in the greater part made of tobacco and such roll weighs over three pounds per thousand, provided, if any roll for smoking has a wrapper made of homogenized tobacco or natural leaf tobacco, and the roll is a cigarette size so that it weighs three pounds or less per thousand, such roll is a cigarette and subject to the tax imposed by this part and part II of this chapter. See Connecticut General Statutes 12-285
  • Cigarette vending machine: means a machine used for the purpose of automatically merchandising packaged cigarettes through the insertion of the proper amount of coins therein by the purchaser, but does not mean a restricted cigarette vending machine. See Connecticut General Statutes 12-285
  • company: means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality. See Connecticut General Statutes 12-1
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dealer: means any person other than a distributor who is engaged in this state in the business of selling cigarettes, including any person operating and servicing fewer than twenty-five cigarette vending machines, and any person who is engaged in the business of selling taxed tobacco products, as defined in §. See Connecticut General Statutes 12-285
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Distributor: means (A) any person in this state engaged in the business of manufacturing cigarettes. See Connecticut General Statutes 12-285
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Licensed dealer: means a dealer licensed under the provisions of this chapter. See Connecticut General Statutes 12-285
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • month: means a calendar month, and the word "year" means a calendar year, unless otherwise expressed. See Connecticut General Statutes 1-1
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means any individual, firm, fiduciary, partnership, corporation, limited liability company, trust or association, however formed. See Connecticut General Statutes 12-285
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Restricted cigarette vending machine: means a machine used for the dispensing of packaged cigarettes which automatically deactivates after each individual sale, cannot be left operable after a sale and requires, prior to each individual sale, a face-to-face interaction or display of identification between an employee of the area, facility or business where such machine is located and the purchaser. See Connecticut General Statutes 12-285
  • sell: means an act done intentionally by any person, whether done as principal, proprietor, agent, servant or employee, of transferring, offering or attempting to transfer, for consideration, including bartering or exchanging, or offering to barter and exchange. See Connecticut General Statutes 12-285
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Stamp: means any stamp authorized to be used under this chapter by the Commissioner of Revenue Services and includes heat-applied decals. See Connecticut General Statutes 12-285
  • Subpoena: A command to a witness to appear and give testimony.
  • succeeding: when used by way of reference to any section or sections, mean the section or sections next preceding, next following or next succeeding, unless some other section is expressly designated in such reference. See Connecticut General Statutes 1-1
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.