Sec. 12-317. Return to be filed.
68 words·~1 min read·
/ct/title-12/chapter-214-cigarette-taxes/12-317·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person having in his possession any cigarettes with respect to the storage or use of which a tax is imposed herein shall, within twenty-four hours after coming into possession of such cigarettes, file a return with the Commissioner of Revenue Services in such form as he may prescribe. The return shall be accompanied by a payment of the amount of the tax shown to be due thereon.