DRS: 12-313-11a, Records - Amended Effective 12/5/03

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Amended Effective 12/5/03  Old Version

Conn. Agencies Regs. Sec. 12-313-11a.  Records.

(a)
 
(1) The complete and accurate records required under section 12-309 of the general statutes to be kept by a licensed distributor shall include a sales journal which shows daily sales both of stamped packages of cigarettes and of unstamped packages of cigarettes by such distributor, a purchases journal which shows daily purchases both of stamped packages of cigarettes and of unstamped packages of cigarettes by such distributor, a copy of each sales invoice which shall show the date, the name and address of the purchaser, the quantity of cigarettes sold, the sales price, and whether or not the cigarettes were delivered to the purchaser, and a copy of each purchase invoice which shall show the date, the name and address of the seller, the quantity of cigarettes purchased, the list price of the manufacturer, and whether or not the face value of stamps required by chapter 214 is included in such list price.
    (2) In addition to the records that are required to be kept by a licensed distributor under subdivision (1) of this subsection, complete and accurate records relating to the schedule that is required to be filed by Section 12-313-17a shall be kept by each affected distributor, as defined in subsection (f) of Section 12-313-17a . Failure of an affected distributor to comply with the provisions of this subdivision by not keeping complete and accurate records relating to such schedule shall be deemed a violation of this section, and the license of the affected distributor shall be subject to suspension or revocation under Section 12-295 of the General Statutes.
(b) The complete and accurate records required under section 12-309 of the general statutes to be kept by a licensed dealer shall include a sales journal which shows daily sales by such dealer, a purchases journal which shows daily purchases both of stamped packages of cigarettes and of unstamped packages of cigarettes by such dealer, and a copy of each purchase invoice which shall show the date, the name and address of the distributor, the quantity of stamped cigarettes purchased, the quantity of unstamped cigarettes purchased, the cost to such dealer, and whether or not a trade discount other than a cash discount is allowed to such dealer.

(c) This section is prescribed pursuant to section 12-313 of the general statutes.

(Adopted eff. 1-24-86; revised eff. 12-1-00, eff. 12-5-03.)