DRS: 12-313-12a, Exchanges and transfers of unstamped packages of cigarettes by distributors - 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 https://www.ct.gov/drs


Effective prior to 12/5/03

Conn. Agencies Regs. Sec. 12-313-12a.  Sales, exchanges and transfers of unstamped packages of cigarettes by distributors.

(a) If unstamped packages of cigarettes are sold, exchanged or transferred by a distributor, such distributor shall complete in duplicate a form prescribed by the commissioner and attesting to the sale, exchange or transfer of such packages and the name and address of the person to whom such packages are sold or transferred or with whom such packages are exchanged. The form shall be furnished by the Department of Revenue Services, Audit Division, Excise Tax Subdivision. The copies shall be furnished to such other person which shall certify to and return one copy to such distributor and shall keep the other copy with its records.

(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.)