Sec. 12-309a. Reports from carriers, warehousemen, bailees. Examination of records.
Sec. 12-309a. Reports from carriers, warehousemen, bailees. Examination of
records. The Commissioner of Revenue Services may, in his discretion, require reports
from any common or contract carrier who transports cigarettes to any point or points
within this state, and from any bonded warehouseman or bailee who has in his possession
any cigarettes, such reports to contain such information concerning shipments of cigarettes as the Commissioner of Revenue Services shall determine to be necessary for the
administration of this chapter. All common and contract carriers, bailees and warehousemen shall permit the examination by the Commissioner of Revenue Services or
his authorized agent of any records relating to the shipment or receipt of cigarettes.
(February, 1965, P.A. 27, S. 1; P.A. 77-614, S. 139, 610.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.