Connecticut Administrative Code
Title 12 - Taxation
300 - Cigarette Tax
Section 12-300-2 - Exchange of stamps
Universal Citation: CT Reg of State Agencies 12-300-2
Current through September 9, 2024
(a) The department shall, on request of a distributor or dealer, exchange new stamps for stamps mutilated while being affixed to a package of cigarettes. The provisions of the preceding sentence to the contrary notwithstanding, the commissioner may, in his discretion, refuse to exchange new stamps for mutilated stamps until he has examined the stamping records of the distributor or dealer. The distributor or dealer shall choose either:
(1) to have an
authorized employee of the distributor or dealer be issued the new stamps in
person at the headquarters of the department or at any designated field office
of the department, or
(2) to have
the new stamps shipped to the distributor or dealer.
(b) If a distributor or dealer chooses to have the new stamps shipped to the distributor or dealer, the department shall ship the new stamps subject to the following conditions:
(1) the distributor or dealer shall choose
the shipper;
(2) all costs of
shipping the new stamps shall be borne and prepaid by the distributor or
dealer;
(3) the risk that the new
stamps may not be received by the distributor shall be borne solely and
exclusively by the distributor or dealer;
(4) in the event that the new stamps are not
received by the distributor or dealer, any demand or claim against the state by
the distributor or dealer for refund or credit of the amount allowed for the
mutilated stamps is waived and released; and
(5) the distributor or dealer signs a
document, acceptable to the department, releasing and waiving any demand or
claim against the state by the distributor or dealer for refund or credit of
the amount allowed for the mutilated stamps in the event that the new stamps
are not received by the distributor or dealer.
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