Conn. Agencies Regs. § 12-449-10a - Schedules

Current through March 4, 2022

(a) Each distributor shall file with the return required under section 12-437 of the general statutes the schedules furnished and prescribed by the commissioner and setting forth the information required by subsections (b), (c), (d), (e) and (f) of this section.
(b) Schedule A must detail each purchase by such distributor of alcoholic beverages received (including returns for credit from other licensed distributors), on the purchase of which the tax imposed under chapter 220 was not paid.
(c) Schedule A-1 must detail each purchase by such distributor of alcoholic beverages which have not been received.
(d) Schedule B must detail each purchase by such distributor of alcoholic beverages received (including returns for credit from retailers), on which beverages the tax imposed under chapter 220 has been paid prior to their receipt by such distributor.
(e) Schedule C must detail, for each state of destination, each shipment by such distributor of alcoholic beverages (including returns for credit to distributors licensed by another state) to a point without this state.
(f) Schedule D must detail each sale by such distributor of alcoholic beverages to other licensed distributors (including returns for credit to other licensed distributors) and each sale which is exempt from tax pursuant to section 12-453 of the general statutes or section 12-449-9a(c). A copy of each approved application for permission to purchase alcohol without payment of tax shall be attached to such schedule.
(g) This section is prescribed pursuant to section 12-449 of the general statutes.

Notes

Conn. Agencies Regs. § 12-449-10a
Effective December 26, 1985; Amended April 11, 2006

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