§ 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 inventory by commissioner. Penalty
§ 12-435b Tax on certain untaxed alcoholic beverages
§ 12-435c Requirements related to advertising the sale of untaxed alcoholic beverages for use in Connecticut
§ 12-436 Distributor’s license. Importation of alcoholic beverages. Invoices. Shipment into military reservation
§ 12-437 Returns
§ 12-438 Application for cancellation of distributor’s license; inventory; return
§ 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 of permit
§ 12-451 Additional reciprocal tax
§ 12-452 Penalties for wilful violations concerning payment of tax or filing returns or other documents. Claim for refund
§ 12-453 Exceptions
§ 12-454 Seizure and sale for nonpayment of taxes

Terms Used In Connecticut General Statutes > Chapter 220

  • absolute alcohol: means dehydrated alcohol containing not less than ninety-nine per cent by weight of ethyl alcohol. See Connecticut General Statutes 12-433
  • alcohol: means ethyl alcohol, hydrated oxide of ethyl or spirit of wine, from whatever source or by whatever process produced. See Connecticut General Statutes 12-433
  • 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
  • barrel: means not less than twenty-eight nor more than thirty-one gallons. See Connecticut General Statutes 12-433
  • beer: means any beverage obtained by the alcoholic fermentation of an infusion or decoction of barley, malt and hops in drinking water and containing more than one-half of one per cent of absolute alcohol by volume. See Connecticut General Statutes 12-433
  • beverage: include wine, beer and liquor as defined in this section. See Connecticut General Statutes 12-433
  • Commissioner of Revenue Services: means the Commissioner of Revenue Services or his authorized agent. See Connecticut General Statutes 12-1
  • company: means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality. See Connecticut General Statutes 12-1
  • 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.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • distributor: means any person, wherever resident or located, who holds a wholesaler's or manufacturer's permit or wholesaler or manufacturer permit for beer only issued under chapter 545, or his backer, if any. See Connecticut General Statutes 12-433
  • 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.
  • half barrel: means not less than fourteen nor more than fifteen and one-half gallons. 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
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • liquor: means any beverage which contains alcohol obtained by distillation mixed with drinkable water and other substances in solution. See Connecticut General Statutes 12-433
  • month: means a calendar month, and the word "year" means a calendar year, unless otherwise expressed. See Connecticut General Statutes 1-1
  • oath: shall include affirmations in cases where by law an affirmation may be used for an oath, and, in like cases, the word "swear" shall include the word "affirm". See Connecticut General Statutes 1-1
  • 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, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1
  • person: means any individual, firm, fiduciary, partnership, corporation, limited liability company, trust or association, however formed. See Connecticut General Statutes 12-433
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • proof gallon: means the equivalent of one wine gallon at 100 proof. See Connecticut General Statutes 12-433
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • quarter barrel: means not less than seven nor more than seven and three-quarters gallons. See Connecticut General Statutes 12-433
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • sale: includes and applies to gifts, exchanges and barter and includes any alcoholic beverages coming into the possession of a distributor which cannot be satisfactorily accounted for by the distributor to the Commissioner of Revenue Services. See Connecticut General Statutes 12-433
  • still wine: means any wine that contains not more than three hundred ninety-two one thousandths (0. See Connecticut General Statutes 12-433
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • tax period: means any period of one calendar month, or any part thereof. See Connecticut General Statutes 12-433
  • taxpayer: means any person liable to taxation under this chapter except railroad and airline companies so far as they conduct such beverage business in cars or passenger trains or on airplanes. See Connecticut General Statutes 12-433
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • wine: means any alcoholic beverage obtained by the fermentation of natural sugar contents of fruits or other agricultural products containing sugar. See Connecticut General Statutes 12-433
  • wine gallon: means one hundred twenty-eight fluid ounces. See Connecticut General Statutes 12-433