Connecticut Administrative Code
Title 12 - Taxation
313 - Cigarette Taxes
Section 12-313-10a - Purchase of stamps
Universal Citation: CT Reg of State Agencies 12-313-10a
Current through March 14, 2024
(a) Stamps may be purchased if and only if a distributor or dealer files form O-252, Order and Invoice/Cigarette Tax Stamps. In filing form O-252, a distributor or dealer shall choose either
(1) to have an authorized
employee of the distributor or dealer purchase the ordered stamps in person at
the headquarters of the department or at any designated field office of the
department, or
(2) to have the
ordered stamps shipped to the distributor or dealer.
(b) If a distributor or dealer chooses to have the ordered stamps shipped to the distributor or dealer, the department shall ship the ordered stamps subject to the following conditions:
(1) the distributor or dealer shall choose
the shipper;
(2) all costs of
shipping the ordered stamps shall be borne and prepaid by the distributor or
dealer;
(3) the risk that the
ordered 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 ordered stamps are
not received by the distributor or dealer, the distributor or dealer shall be
liable for the purchase price of such stamps, and any demand or claim against
the state by the distributor or dealer for refund or credit of the amount paid
for the ordered 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 paid for the ordered stamps in the event that the ordered stamps are
not received by the distributor or dealer.
Disclaimer: These regulations may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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