Sec. 12-301. Nonresidents may be authorized to affix stamps.
Sec. 12-301. Nonresidents may be authorized to affix stamps. When the Commissioner of Revenue Services finds that the collection of the tax imposed by this chapter
would be facilitated thereby, he may, in his discretion, authorize any person resident or
located outside this state engaged in the business of manufacturing cigarettes, or any
person resident or located outside this state who ships cigarettes into this state for sale
to dealers in this state, and who qualifies as a distributor, but need not have a place of
business in this state, upon complying with the requirements of the commissioner, to
affix, or cause to be affixed, the stamps required by this chapter on behalf of the purchasers of such cigarettes who would otherwise be taxable therefor, and the commissioner
may sell such stamps to such person as provided in section 12-298, or authorize the use
of a machine by such person as provided in section 12-299. The commissioner shall
require a bond or other security of such nonresident person, satisfactory to the commissioner, in an amount not to exceed ten thousand dollars, conditioned upon the payment
of the tax and compliance with such other requirements as the commissioner may specify. Such bond shall be issued by a surety company authorized to do business in the
state and shall be in full force and effect for a period of three years and one month
following the expiration of the bond or such other period as the commissioner may
determine, unless a certificate is issued by the commissioner to the effect that all taxes
due the state have been paid. Such nonresident person shall agree to submit his books,
accounts and records to examination during reasonable business hours by the commissioner or his authorized agent. Each such nonresident person, other than a foreign corporation which has complied with the provisions of section 33-922, shall, in writing, appoint the Secretary of the State and his successors in office to be his attorney, such
appointment to be made, acknowledged and filed in the manner prescribed in said section
33-922. Service upon said attorney shall be sufficient service upon any such nonresident
person, whether a foreign corporation which has complied with the provisions of said
section 33-922 or not, and may be made by leaving a duly attested copy of the process
with the Secretary of the State or at his office. When legal process against any such
nonresident person is served upon the Secretary of the State, he shall notify such nonresident person in the manner specified in section 33-929 and shall collect the fee specified
therein. Any person complying with the provisions of this section shall thereupon become a licensed distributor within the meaning of this chapter and shall be subject to
all provisions of this chapter applicable to licensed distributors, except as otherwise
ruled by the commissioner.
(1949 Rev., S. 1983; 1963, P.A. 642, S. 9; P.A. 77-614, S. 139, 610; P.A. 91-231, S. 3; P.A. 96-271, S. 158, 254.)
History: 1963 act corrected obsolete references to the corporation law; P.A. 77-614 substituted commissioner of revenue
services for tax commissioner, effective January 1, 1979; P.A. 91-231 provided for the acceptance of security other than
bonds by the commissioner and increased the effective period of such security to three years and one month, deleting prior
provision re acceptance of cash in lieu of bonds; P.A. 96-271 replaced references to Sec. 33-400 with Sec. 33-922 and
reference to Sec. 33-411 with Sec. 33-929, effective January 1, 1997.