Sec. 12-287. Dealer's license.
Sec. 12-287. Dealer's license. Each person engaging in, or intending to engage in,
the business of selling cigarettes in this state as a dealer, and each person engaging in
or intending to engage in, the business of selling taxed tobacco products at retail, shall
secure a dealer's license from the Commissioner of Revenue Services before engaging
in such business or continuing to engage therein. Subject to the provisions of section
12-286, such license shall be renewable annually. The annual fee for a dealer's license
shall be twenty-five dollars. Such license shall be valid for a period beginning with the
date of license to the thirtieth day of September next succeeding the date of license
unless sooner revoked as provided in section 12-295, or unless the person to whom it
was issued discontinues business, in either of which cases the holder of the license shall
immediately return it to the commissioner. In the event of mutilation or destruction of
such license, a duplicate copy, marked as such, shall be issued by said commissioner
upon application accompanied by a fee of five dollars.
(1949 Rev., S. 1974; 1959, P.A. 620, S. 1; P.A. 75-477, S. 1, 2; P.A. 77-614, S. 139, 610; P.A. 84-525, S. 3, 8; P.A.
93-15, S. 2, 9; P.A. 06-194, S. 12.)
History: 1959 act increased fees for original and duplicate licenses; P.A. 75-477 required annual renewal of license,
previously license was permanently in effect; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 84-525 increased the fee from $10 to $25; P.A. 93-15 made minor changes re
issuance and renewal of a dealer's license, effective July 1, 1993; P.A. 06-194 added requirement that persons in the
business of selling taxed tobacco products at retail obtain a dealer's license, effective July 1, 2006.
See Sec. 12-291a re penalty for failure to secure or renew license.