Connecticut Administrative Code
Title 12 - Taxation
313 - Cigarette Taxes
Section 12-313-14a - Nonresident distributors
Universal Citation: CT Reg of State Agencies 12-313-14a
Current through September 9, 2024
(a) All costs of sending an authorized officer of the Department of Revenue Services to the place of business of a person authorized by the commissioner under section 12-301 of the general statutes to affix, or cause to be affixed, the stamps required by chapter 214 for the purpose of examination of the books, accounts and records of such person shall be borne and, to the extent deemed feasible by the commissioner, prepaid by such person.
(b) This section is prescribed pursuant to section 12-313 of the general statutes.
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