Connecticut Administrative Code
Title 12 - Taxation
449 - Alcoholic Beverages Taxes
Section 12-449-3a - Withdrawal from customs bonded warehouse

Universal Citation: CT Reg of State Agencies 12-449-3a

Current through September 9, 2024

(a) Each licensed distributor withdrawing alcoholic beverages from a customs bonded warehouse shall file in triplicate a customs withdrawal certificate prescribed by the commissioner. The certificate shall be furnished by the Department of Revenue Services, Audit Division, Excise Tax Subdivision. The copies shall be filed with the collector of customs who shall certify to and forward one copy to the Department of Revenue Services, Audit Division, Excise Tax Subdivision and another copy to the distributor. The third copy shall be kept by the collector of customs with his records.

(b) This section is prescribed pursuant to section 12-449 of the general statutes for purposes of section 12-436 of the general statutes.

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