Connecticut Statutes

§ 12-330o — Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.

Connecticut·Title 12 Taxation·Ch. 214a Tobacco Products Tax
The Commissioner of Revenue Services may, in his discretion, require reports from any common or contract carrier who transports tobacco products to any point or points within this state, and from any bonded warehouseman or bailee who has in his possession any tobacco products, such reports to contain such information concerning shipments of tobacco products as the Commissioner of Revenue Services shall determine to be necessary for the administration of this chapter. All common and contract carriers, bailees and warehousemen shall permit the examination by the Commissioner of Revenue Services or his authorized agent of any records relating to the shipment or receipt of tobacco products.

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Connecticut § 12-330o (Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

(P.A. 90-115, S. 1, 5.)

Nearby Sections

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