CHAPTER 228d*

MARIJUANA AND CONTROLLED SUBSTANCES TAX

*Cited. 235 C. 539.

Table of Contents

Sec. 12-650. Cancellation of liabilities or assessments outstanding on July 1, 2021.

Secs. 12-651 to 12-660. Imposition of tax on marijuana and controlled substances; stamps. Possession of unstamped marijuana or controlled substance by dealer prohibited. Commissioner to provide stamps. Purchase of stamps, labels or other indicia. Dealers to keep records; examination by commissioner; assessment of tax deficiency; penalty and interest for failure to pay tax when due; lien against real estate for tax; foreclosure procedure; hearing and appeal. Oaths and subpoenas. Administration; regulation. Tax not applicable to persons lawfully in possession of marijuana or a controlled substance. Information obtained under this chapter not subject to disclosure. Penalties; exemption from limitation on persecution.

Secs. 12-661 to 12-664. Reserved

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Sec. 12-650. Cancellation of liabilities or assessments outstanding on July 1, 2021. Notwithstanding the provisions of this chapter, revision of 1958, revised to January 1, 2021, any outstanding liabilities or assessments, or any portion thereof, made under said chapter related to the sale, purchase, acquisition or possession within the state or the transport or importation into the state, of marijuana, as defined in section 21a-240, shall be cancelled. The Commissioner of Revenue Services may take any action necessary to effectuate the cancellation of such liabilities and assessments. No cancellation of a liability or an assessment pursuant to this section shall entitle any person affected by such cancellation to a refund or credit of any amount previously paid or collected in connection with such liability or assessment.

(P.A. 91-397, S. 1; June Sp. Sess. P.A. 21-1, S. 130.)

History: June Sp. Sess. P.A. 21-1 replaced existing definitions with provision re cancellation of outstanding liabilities or assessments, effective July 1, 2021.

Cited. 235 C. 539.

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Secs. 12-651 to 12-660. Imposition of tax on marijuana and controlled substances; stamps. Possession of unstamped marijuana or controlled substance by dealer prohibited. Commissioner to provide stamps. Purchase of stamps, labels or other indicia. Dealers to keep records; examination by commissioner; assessment of tax deficiency; penalty and interest for failure to pay tax when due; lien against real estate for tax; foreclosure procedure; hearing and appeal. Oaths and subpoenas. Administration; regulation. Tax not applicable to persons lawfully in possession of marijuana or a controlled substance. Information obtained under this chapter not subject to disclosure. Penalties; exemption from limitation on persecution. Sections 12-651 to 12-660, inclusive, are repealed, effective July 1, 2021.

(P.A. 91-397, S. 2–11; P.A. 93-361, S. 7; P.A. 95-26, S. 36, 52; P.A. 97-47, S. 19; P.A. 19-16, S. 19; June Sp. Sess. P.A. 21-1, S. 173.)

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Secs. 12-661 to 12-664. Reserved for future use.

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