Conn. Agencies Regs. § 12-449-6a - Importation of alcoholic beverages for personal consumption

Current through March 4, 2022

(a) Each individual seeking, to the extent allowable under section 12-436 of the general statutes, to import alcoholic beverages from within the territorial limits of the United States shall file in triplicate an application, which is prescribed by the commissioner, for permission to import such alcoholic beverages for personal consumption. The application shall be furnished by the Department of Revenue Services, Audit Division, Excise Tax Subdivision. If the application is approved, one copy will be returned to the applicant and one copy will be furnished to the Department of Revenue Services, Audit Division, Excise Tax Subdivision.
(b) Each individual seeking, to the extent allowable under section 12-436 of the general statutes, to import alcoholic beverages from without the territorial limits of the United States shall file in triplicate an application, which is prescribed by the commissioner, for permission to import such alcoholic beverages for personal consumption. The application shall be furnished by the Department of Revenue Services, Audit Division, Excise Tax Subdivision. If the application is approved, one copy will be returned to the applicant and one copy will be furnished to the Department of Revenue Services, Audit Division, Excise Tax Subdivision.
(c) No application referred to in subsection (a) or (b) of this section shall be approved unless and until such applicant shall have filed in triplicate and shall have had approved an application, which is prescribed by the commissioner, for a certificate of payment of taxes due on the importation of alcoholic beverages. The application shall be furnished by the Department of Revenue Services, Audit Division, Excise Tax Subdivision. If the application is approved, two copies will be returned to the applicant.
(d) 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. § 12-449-6a
Effective December 26, 1985; Amended April 11, 2006

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