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Conn. Gen. Stat. § 12-317

Return to be filed

Connecticut · General Statutes of Connecticut Chapter 214 — Cigarette Taxes · Status: effective

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Conn. Gen. Stat. § 12-317, Return to be filed, Connecticut, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2174729
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Any person having in his possession any cigarettes with respect to the storage or use of which a tax is imposed herein shall, within twenty-four hours after coming into possession of such cigarettes, file a return with the Commissioner of Revenue Services in such form as he may prescribe. The return shall be accompanied by a payment of the amount of the tax shown to be due thereon.