Conn. Agencies Regs. § 12-449-3a - Withdrawal from customs bonded warehouse

Current through March 4, 2022

(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.

Notes

Conn. Agencies Regs. § 12-449-3a
Effective December 26, 1985; Amended April 11, 2006

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