Connecticut § secs_12-651_to_12-660 Secs. 12-651 to 12-660. Imposition of tax on marijuana and controlled substances; stamps. Possession of unstamped marijuana or controlled substance by dealer prohibited. Commissioner to provide stamps. Purchase of stamps, labels or other indicia. Dealers to keep records; examination by commissioner; assessment of tax deficiency; penalty and interest for failure to pay tax when due; lien against real estate for tax; foreclosure procedure; hearing and appeal. Oaths and subpoenas. Administration; regulation. Tax not applicable to persons lawfully in possession of marijuana or a controlled substance. Information obtained under this chapter not subject to disclosure. Penalties; exemption from limitation on persecution.

Connecticut Statutes

§ secs_12-651_to_12-660 — Secs. 12-651 to 12-660. Imposition of tax on marijuana and controlled substances; stamps. Possession of unstamped marijuana or controlled substance by dealer prohibited. Commissioner to provide stamps. Purchase of stamps, labels or other indicia. Dealers to keep records; examination by commissioner; assessment of tax deficiency; penalty and interest for failure to pay tax when due; lien against real estate for tax; foreclosure procedure; hearing and appeal. Oaths and subpoenas. Administration; regulation. Tax not applicable to persons lawfully in possession of marijuana or a controlled substance. Information obtained under this chapter not subject to disclosure. Penalties; exemption from limitation on persecution.

Connecticut § secs_12-651_to_12-660

Title 12Taxation

Ch. 228dMarijuana and Controlled Substances Tax

This text of Connecticut § secs_12-651_to_12-660 (Secs. 12-651 to 12-660. Imposition of tax on marijuana and controlled substances; stamps. Possession of unstamped marijuana or controlled substance by dealer prohibited. Commissioner to provide stamps. Purchase of stamps, labels or other indicia. Dealers to keep records; examination by commissioner; assessment of tax deficiency; penalty and interest for failure to pay tax when due; lien against real estate for tax; foreclosure procedure; hearing and appeal. Oaths and subpoenas. Administration; regulation. Tax not applicable to persons lawfully in possession of marijuana or a controlled substance. Information obtained under this chapter not subject to disclosure. Penalties; exemption from limitation on persecution.) 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. § secs_12-651_to_12-660 (2026).

Text

Sections 12-651 to 12-660, inclusive, are repealed, effective July 1, 2021.

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Legislative History

(P.A. 91-397, S. 2–11; P.A. 93-361, S. 7; P.A. 95-26, S. 36, 52; P.A. 97-47, S. 19; P.A. 19-16, S. 19; June Sp. Sess. P.A. 21-1, S. 173.)

Nearby Sections

15

§ secs_12-104_to_12-107

Secs. 12-104 to 12-107. Tree-growth land: Certificate by State Forester; taxation; revocation of certificate; when owner may cut wood.

§ secs_12-10_to_12-14

Secs. 12-10 to 12-14. Quadrennial return of municipal debt, receipts and expenditures. Secretary to furnish blanks and publish returns. Quadrennial return of real estate exempt from taxation. Annual return by town treasurers of amount of taxes received in previous three years; commissioner to make return, when. Officials of municipal subdivisions to furnish tax information.

§ secs_12-121a_to_12-121d

Secs. 12-121a to 12-121d. Personal property exempt from assessment.

§ secs_12-121aa_to_12-121cc

Secs. 12-121aa to 12-121cc. State board established to hear appeals from local boards of tax review. Conditions and effects to be considered in appeals to state board. State board to adopt regulations as necessary.

§ secs_12-121g_to_12-121z

Secs. 12-121g to 12-121z.

§ secs_12-129e_and_12-129f

Secs. 12-129e and 12-129f. Failure to reapply for benefits. Grants to municipalities.

§ secs_12-129h_and_12-129i

Secs. 12-129h and 12-129i. Tax relief for special tax. State reimbursement in lieu of tax.

§ secs_12-129j_to_12-129m

Secs. 12-129j to 12-129m. State refunds of property tax payments to certain persons sixty-five or over.

§ secs_12-146c_and_12-146d

Secs. 12-146c and 12-146d. Payments by residents in the armed forces called to active service for military action in Iraq or Afghanistan. Payments by residents who are spouses domiciled with members of the armed forces called to active service for military action in Iraq.

§ secs_12-170a_and_12-170b

Secs. 12-170a and 12-170b. Real property tax credit for certain persons sixty-five and over. Application for real property tax credit; state reimbursement of municipalities.

§ secs_12-170j_to_12-170u

Secs. 12-170j to 12-170u.

§ secs_12-170x_to_12-170z

Secs. 12-170x to 12-170z.

§ secs_12-19d_and_12-19e

Secs. 12-19d and 12-19e. Appropriation. Grants in lieu of taxes to fire district of Warehouse Point.

§ secs_12-204a_and_12-204b

Secs. 12-204a and 12-204b. Declaration of estimated tax. Installment payments.

§ secs_12-212b_and_12-212c

Secs. 12-212b and 12-212c. Employee welfare benefit plans; definitions. Imposition of tax.

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Bluebook (online)

Connecticut § secs_12-651_to_12-660, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/secs_12-651_to_12-660.