Sec. 3-114c. Recording of cigarette tax revenue received at end of fiscal year.
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/ct/title-3/chapter-34-comptroller/3-114cA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
At the end of each fiscal year, the Comptroller is authorized to record as revenue for such fiscal year the amount of tax revenue received by the Commissioner of Revenue Services under the provisions of chapter 214 as payment for the sale of Connecticut cigarette tax stamps or heat-applied decals sold by said commissioner as provided under section 12-298 prior to the end of such fiscal year, provided payment for such stamps or decals is received by said commissioner not later than five business days after the last day of July immediately following the end of such fiscal year.