Conn. Agencies Regs. § 12-313-17a - Schedule required under 2000 Conn. Pub. Acts 208
(a) Monthly schedule. As part of
the monthly report that is referred to in section
12-293a
of the general statutes and that is known as Form CT-15, in the case of a
resident distributor, or Form CT-15A, in the case of a nonresident distributor,
every affected distributor shall complete and attach to such report a schedule,
in such form as is prescribed by the Department of Revenue Services and
containing the information specified by subsection (b) of this section, to
account for and reconcile the number of Connecticut heat-applied decals that
are affixed to packages of cigarettes during the monthly period that is covered
by the associated Form CT-15 or Form CT-15A, as the case may be.
(b)
Required information.
(1) The schedule that is required to be filed
by subsection (a) of this section shall contain the information that is
specified by this subsection.
(2)
(A) The schedule shall list each manufacturer
from which the affected distributor made direct purchases of packages of
cigarettes that were actually manufactured by such manufacturer, and the number
of Connecticut heat-applied decals that were affixed by the affected
distributor to such packages of cigarettes that were purchased from each such
manufacturer.
(B)
(i) For each such manufacturer so listed that
is a participating manufacturer, the schedule shall list all cigarettes
purchased from such manufacturer, the number of connecticut heat-applied decals
that were affixed to such packages of cigarettes by the affected distributor,
and the number of cigarettes in such packages.
(ii) For each such manufacturer so listed
that is a nonparticipating manufacturer, the schedule shall list, by brand, all
cigarettes purchased from such manufacturer, the number of connecticut
heat-applied decals that were affixed to such packages of cigarettes by the
affected distributor with respect to each such brand, and the number of
cigarettes in such packages.
(3) The schedule shall also list all other
suppliers from which the affected distributor made purchases of packages of
cigarettes, including packages of cigarettes that were purchased from one
manufacturer but that were actually manufactured by another manufacturer. Such
list shall include all purchases that were made by the affected distributor
during the month of packages of cigarettes, other than purchases that were made
directly from the actual manufacturer of the cigarettes.
(4) For each separate supplier listed under
subdivision (3) of this subsection, the schedule shall list all brands of
cigarettes purchased from such supplier, the number of Connecticut heat-applied
decals that were affixed to such packages of cigarettes by the affected
distributor with respect to each such brand, and the number of cigarettes in
such packages.
(5) For each brand
of cigarette listed for each supplier under subdivision (4) of this subsection,
the schedule shall list (A) the name of the manufacturer of such cigarettes,
where such manufacturer intended the cigarettes to be sold in the United
States, and indicate whether such manufacturer is a nonparticipating
manufacturer, or (B) the name of the person or entity first responsible for
such cigarettes being designated or identified for sale in the United States,
where the actual manufacturer of such cigarettes did not intend such cigarettes
to be sold in the United States, and indicate whether such person or entity
first responsible for such cigarettes being designated or identified for sale
in the United States is a nonparticipating manufacturer. The schedule shall
also list any other information as may be required by the Department of Revenue
Services.
(c)
Filing on magnetic media or filing electronically. Upon sixty
days' written notice to an affected distributor, the Department may require an
affected distributor to file the schedule that is required by subsection (a) of
this section for a month ending on or after such sixtieth day on magnetic media
or in an electronic format, the specifications for which are furnished to the
affected distributor in such written notice. If such notice is given by the
Department, the affected distributor shall not be permitted to file such
schedule with the Department using paper forms, and filing such schedule using
paper forms shall be treated as a failure to comply with the provisions of this
section.
(d)
Recordkeeping. An affected distributor shall keep complete and
accurate records to support the information that is required by subsection (b)
of this section to be reported on the schedule that is required by subsection
(a) of this section.
(e)
Failure to comply. Failure of an affected distributor to comply
with the provisions of this section by not filing the schedule required by
subsection (a) of this section, or by not furnishing complete and accurate
information as required by such schedule, shall be deemed a violation of this
section, and the license of the affected distributor shall be subject to
suspension or revocation under section
12-295
of the general statutes.
(f)
Definitions. For purposes of this section, (1) "Connecticut
heat-applied decals" means the heat-applied decals that are affixed to packages
of cigarettes as evidence of the payment of the tax imposed under chapter 214
of the general statutes; (2) "affected distributor" means a person who has been
issued a distributor's license under chapter 214 of the general statutes and
who affixes connecticut heat-applied decals to packages of cigarettes; (3)
"nonparticipating manufacturer" means any tobacco product manufacturer, as
defined in section
4-28h
of the general statutes, that is required to place funds into escrow pursuant
to subsection (a) of section
4-28i
of the general statutes; (4) "participating manufacturer" means any
participating manufacturer, as that term is defined in section II(jj) of the
master settlement agreement; (5) "master settlement agreement" means the master
settlement agreement, as defined in section
4-28h
of the general statutes; and (6) "cigarette" means cigarette, as defined in
section
12-285 of
the general statutes.
Notes
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