Connecticut Administrative Code
Title 12 - Taxation
449 - Alcoholic Beverages Taxes
Section 12-449-11a - Records
Current through September 9, 2024
(a) Each licensed distributor shall keep complete and accurate records of all purchases, returns, sales and exchanges of alcoholic beverages, and such additional records as will substantiate the entries made on the monthly returns referred to in section 12-437 of the general statutes and section 12-449-10a or the schedules attached thereto. The records shall include the names and addresses of all persons from whom any alcoholic beverages were purchased or received, including the date of purchase, the date of receipt, and the type and quantity of alcoholic beverages purchased or received, and the names and addresses of all retail permittees to whom any alcoholic beverages were sold, including the date of sale and the type and quantity of alcoholic beverages sold.
(b) This section is prescribed pursuant to section 12-449 of the general statutes.
(c) Cross reference. See section 12-449-10a.
