Connecticut § 12-438 Application for cancellation of distributor's license; inventory; return.

Connecticut Statutes

§ 12-438 — Application for cancellation of distributor's license; inventory; return.

Connecticut § 12-438

Title 12Taxation

Ch. 220Alcoholic Beverages Tax

This text of Connecticut § 12-438 (Application for cancellation of distributor's license; inventory; return.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 12-438 (2026).

Text

Any person who applies for a cancellation of such person's distributor's license shall take an inventory at the beginning of business on the first day of the following month showing the number of gallons of each kind of alcoholic beverage mentioned in section 12-435 owned by such person and held within the state. Each such person shall, not later than fifteen days after taking such inventory, file a copy of such inventory with the commissioner, on forms prescribed and furnished by the commissioner, and shall pay a tax on such inventory at the rates specified in said section 12-435. Each return filed under the provisions of this section shall give such additional information as the commissioner requires and shall include a statement of the amount of tax due under such return.

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Any person who applies for a cancellation of such person's distributor's license shall take an inventory at the beginning of business on the first day of the following month showing the number of gallons of each kind of alcoholic beverage mentioned in section 12-435 owned by such person and held within the state. Each such person shall, not later than fifteen days after taking such inventory, file a copy of such inventory with the commissioner, on forms prescribed and furnished by the commissioner, and shall pay a tax on such inventory at the rates specified in said section 12-435. Each return filed under the provisions of this section shall give such additional information as the commissioner requires and shall include a statement of the amount of tax due under such return.