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Code · Connecticut · Title 12 — Taxation · CHAPTER 214* — Cigarette Taxes

Sec. 12-285d. Cigarette rolling machines. Licensure requirements.

364 words·~2 min read·/ct/title-12/chapter-214-cigarette-taxes/12-285d·

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(a)Any machine at a retail establishment or commercial premises that enables a person to process, at such establishment or premises, tobacco or any product that is made or derived from tobacco into a roll or tube shall be deemed a cigarette rolling machine.
(b)Every person owning, leasing, possessing, controlling, operating or otherwise using any cigarette rolling machine, as described in subsection
(a)of this section, at such person's retail establishment or commercial premises in this state, or permitting or allowing the operation or use at such person's retail establishment or commercial premises in this state of any such cigarette rolling machine, shall be deemed to be a tobacco product manufacturer, as defined in section 4-28h , and shall be required to secure and retain a cigarette manufacturer's license in accordance with section 12-285b .
(c)Any cigarette dealer's license or cigarette distributor's license issued under the provisions of this chapter, and any tobacco products distributor's license issued under the provisions of chapter 214a, to any person described in subsection
(b)of this section shall, if such person has not secured and does not retain a cigarette manufacturer's license in accordance with section 12-285b , be subject to suspension or revocation in accordance with sections 12-295 and 12-330e . Any such person's failure to secure and retain a cigarette manufacturer's license, in accordance with section 12-285b , shall also be deemed to be a failure to comply with the provisions of chapter 219, and the seller's permit of any such person shall also be subject to suspension or revocation in accordance with section 12-409 .
(d)Any person described in subsection
(b)of this section who is issued a cigarette manufacturer's license in accordance with section 12-285b and who intends to distribute in this state the cigarettes such person manufactures, shall be required to obtain a cigarette distributor's license in accordance with the provisions of this chapter. Nothing in this section shall relieve any person who has been issued a license as required by this section from the obligation to comply with all other provisions of law, including, but not limited to, the provisions of this chapter and chapters 47, 214a and 541.
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