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·Title 12 Taxation·Ch. 228d Marijuana and Controlled Substances Tax

Sections 12-651 to 12-660, inclusive, are repealed, effective July 1, 2021.

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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.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.