Conn. Agencies Regs. Sec. 12-293a(a)-1. Annual report by certain distributors or dealers.
(a) Each distributor which does not, in the regular course of its business, acquire unstamped cigarettes shall file with the department the monthly reports required by subsection (a) of section 12-293a of the Connecticut General Statutes and known as form CT-15, Monthly Tax Stamp and Cigarette Report/Resident Distributor, in the case of a resident distributor, or form CT-15A, Monthly Tax Stamp and Cigarette Report/Nonresident Distributor, in the case of a nonresident distributor unless such distributor files with the department form CT-33, Statement of Distributor not Acquiring Unstamped Cigarettes, attesting to the fact that unstamped cigarettes are not acquired by such distributor in the regular course of its business, and the name and address of each person from which such distributor purchases or intends to purchase stamped cigarettes. The provisions of the preceding sentence to the contrary notwithstanding, the commissioner may, in his discretion, require such distributor which has filed form CT-33 to file the monthly reports required by section 12-293a of the Connecticut General Statutes if the enforcement of chapter 214 otherwise would be adversely affected. Except as otherwise provided by subsection (c) of this section, form CT-33 shall cover a period terminating with the close of the calendar year to which it pertains and shall be filed on or before the first day of October next preceding such calendar year or, if such distributor files its initial license application referred to in section 12-288 of the Connecticut General Statutes during such calendar year, on the same day that such initial license application is filed, whichever date is earlier.
(b) A distributor who has filed form CT-33 with the department also shall file with the department form CT-15 or form CT-15A, as the case may be, if such distributor acquires unstamped cigarettes during any month.
(c) A distributor which intends to acquire unstamped cigarettes and which has filed form CT-33 with the department shall send notice to the Department of Revenue Services, Audit Division, Excise and Public Services Taxes Subdivision that such distributor wishes to terminate the period covered by such form.
(Effective January 24, 1986, amended effective December 5, 2003.)