CHAPTER 214a
TOBACCO PRODUCTS TAX

Table of Contents

Sec. 12-330d. Monthly returns and payment of tax by distributors and unclassified importers. Annual reports. Exemption from licensing requirements for unclassified importers.

      Sec. 12-330d. Monthly returns and payment of tax by distributors and unclassified importers. Annual reports. Exemption from licensing requirements for unclassified importers. (a) Except as otherwise provided in subsection (b) of this section, each licensed distributor and each licensed unclassified importer shall file with the commissioner, on or before the twenty-fifth day of each month, a report for the calendar month immediately preceding in such form and containing such information as the commissioner may prescribe. The return shall be accompanied by a payment of the amount of the tax shown to be due thereon. If any person fails to pay the amount of tax reported due on its report within the time specified under this section, there shall be imposed a penalty equal to ten per cent of such amount due and unpaid, or fifty dollars, whichever is greater. Such amount shall bear interest at the rate of one per cent per month or fraction thereof, from the due date of such tax until the date of payment. Subject to the provisions of section 12-3a, the commissioner may waive all or part of the penalties provided under this chapter when it is proven to the commissioner's satisfaction that the failure to pay any tax was due to reasonable cause and was not intentional or due to neglect.

      (b) (1) Each licensed distributor who does not acquire untaxed tobacco products shall file with the commissioner, on or before the twenty-fifth day of each July, a report for the twelve-month period ending the June thirtieth immediately preceding, in such form and containing such information as the commissioner may prescribe, and bearing notice to the effect that false statements made in such report are punishable. As used in this section, "untaxed tobacco products" means tobacco products other than taxed tobacco products; and "taxed tobacco products" means tobacco products which are acquired from a licensed distributor who does acquire untaxed tobacco products and who is subject to and required to pay the tax imposed under this chapter on such tobacco products. Each distributor required to file an annual report shall maintain records that detail (A) the persons from whom, the quantities in which and the dates on which tobacco products were acquired by the distributor; (B) the persons to whom, the quantities in which and the dates on which such tobacco products were sold by the distributor; and (C) any other information deemed necessary by the commissioner.

      (2) If, in the commissioner's discretion, the enforcement of this chapter would not be adversely affected, the commissioner, by regulation adopted pursuant to this chapter, may exempt unclassified importers from the licensing requirements of section 12-330b and from the monthly reporting requirements of this section and, in lieu thereof, may require unclassified importers having untaxed tobacco products in their possession, not later than twenty-four hours after coming into possession of such untaxed tobacco products, (A) to file a report with the commissioner in such form as the commissioner prescribes and bearing notice to the effect that false statements made in such report are punishable, and (B) to pay the amount of tax shown to be due thereon.

      (P.A. 89-251, S. 27, 203; P.A. 95-26, S. 12, 52; P.A. 00-174, S. 30, 83; P.A. 05-260, S. 4.)

      History: P.A. 95-26 lowered the interest rate from one and one-fourth to one per cent, effective July 1, 1995, and applicable to taxes due and owing on or after July 1, 1995, whether or not those taxes first became due before said date; P.A. 00-174 changed the filing date from the tenth to the twenty-fifth day of each month, eliminated a requirement for regulations re report form and information and made technical changes, effective May 26, 2000, and applicable to reports for periods commencing on or after July 1, 2000; P.A. 05-260 designated existing provisions as Subsec. (a) and amended same to add exception for Subsec. (b) and eliminate commissioner's authority to adopt regulations re names and addresses of customers, added Subsec. (b)(1) re annual report and added Subsec. (b)(2) re exemption through regulations of unclassified importers, effective October 1, 2005, and applicable to returns for periods commencing on or after October 1, 2005.

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