DRS: 12-313-09a, Inventories - Effective prior to 12/5/03

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications, 111 Phoenix Avenue, Enfield, CT 06082,  colp@jud.state.ct.us. Copies of DRS forms and publications are available at http://www.ct.gov/drs


Effective prior to 12/5/03

Conn. Agencies Regs. Sec. 12-313-9a.  Inventories.

(a) Each licensed distributor shall, on a form prescribed by the commissioner, take a physical inventory at the close of business on the last day of each month, whether or not a perpetual inventory is kept, of unstamped packages of cigarettes on hand. The commissioner may, without prior notice to the licensed distributor, assign an authorized officer of the Department of Revenue Services to assist in the taking of such physical inventory. The form shall be furnished by the Department of Revenue Services, Audit Division, Excise Tax Subdivision. The form shall be submitted with each monthly report referred to in section 12-293a of the general statutes.

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

(c) Cross reference. See section 12-313-2a (a).

(Effective January 24, 1986.)