Connecticut General Statutes 12-330o – Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen
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The Commissioner of Revenue Services may, in his discretion, require reports from any common or contract carrier who transports tobacco products to any point or points within this state, and from any bonded warehouseman or bailee who has in his possession any tobacco products, such reports to contain such information concerning shipments of tobacco products as the Commissioner of Revenue Services shall determine to be necessary for the administration of this chapter. All common and contract carriers, bailees and warehousemen shall permit the examination by the Commissioner of Revenue Services or his authorized agent of any records relating to the shipment or receipt of tobacco products.
Terms Used In Connecticut General Statutes 12-330o
- Commissioner: means the Commissioner of Revenue Services. See Connecticut General Statutes 12-330a
- Contract: A legal written agreement that becomes binding when signed.
- Tobacco products: means any product, regardless of form, that is made from or otherwise contains tobacco, but shall not include any cigarette, as defined in section 12-285, any electronic nicotine delivery system, as defined in section 21a-415, or any vapor product, as defined in section 21a-415. See Connecticut General Statutes 12-330a