Department of Revenue Services | 12-302-1 - Cigarette Tax

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Regulations of Connecticut State Agencies TITLE 12. Taxation

Agency Department of Revenue Services

Subject Cigarette Tax

Section § 12-302-1

CONTENTS

Sec. 12-302-1. Affixing of stamps by distributor

Revised: 2015-3-6 R.C.S.A. § 12-302-1 - I -

Regulations of Connecticut State Agencies TITLE 12. Taxation

Department of Revenue Services §12-302-1

Cigarette Tax

Sec. 12-302-1. Affixing of stamps by distributor (a) A distributor shall affix stamps to the bottom of each unstamped package of cigarettes. (b) A distributor shall cancel, in ink, the stamps with such distributor’s license number.

(Transferred from § 12-313-6a, December 5, 2003; Amended December 5, 2003)

Revised: 2015-3-6 R.C.S.A. § 12-302-1 - 1 -