Alcoholic Beverages Tax
Section 12-433 - Sec. 12-433. Definitions.Section 12-434 - Sec. 12-434. Administration by Commissioner.Section 12-435 - Sec. 12-435. Tax on Sale of Alcoholic Beverages.Section 12-435a - Sec. 12-435a. Tax on Inventory of Alcoholic Beverages. Determination of Inventory by Commissioner. Penalty.Section 12-435b - Sec. 12-435b. Tax on Certain Untaxed Alcoholic Beverages.Section 12-435c - Sec. 12-435c. Requirements Related to Advertising the Sale of Untaxed Alcoholic Beverages for Use in Connecticut.Section 12-436 - Sec. 12-436. Distributor's License. Importation of Alcoholic Beverages. Invoices. Shipment Into Military Reservation.Section 12-437 - Sec. 12-437. Returns.Section 12-438 - Sec. 12-438. Application for Cancellation of Distributor's License; Inventory; Return.Section 12-439 - Sec. 12-439. Payment of Tax. Penalties for Nonpayment.Section 12-440 - Sec. 12-440. Determination of Tax.Section 12-441 - Sec. 12-441. Delinquent Taxes; Lien.Section 12-442 - Sec. 12-442. Power to Examine.Section 12-443 - Sec. 12-443. Records to Be Kept.Section 12-444 - Sec. 12-444. Commissioner's Records.Section 12-445 - Sec. 12-445. Oaths and Subpoenas.Section 12-446 - Sec. 12-446. Taxpayer to File Security.Section 12-447 - Sec. 12-447. Hearings by Commissioner.Section 12-448 - Sec. 12-448. Appeals From Decisions of Commissioner.Section 12-449 - Sec. 12-449. Regulations and Rulings.Section 12-450 - Sec. 12-450. Cooperation With Department of Consumer Protection. Suspension of Permit.Section 12-451 - Sec. 12-451. Additional Reciprocal Tax.Section 12-452 - Sec. 12-452. Penalties for Wilful Violations Concerning Payment of Tax or Filing Returns or Other Documents. Claim for Refund.Section 12-453 - Sec. 12-453. Exceptions.Section 12-454 - Sec. 12-454. Seizure and Sale for Nonpayment of Taxes.