Sec. 12-330o. Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.
Sec. 12-330o. Records of shipments and receipts of tobacco products required
of common and contract carriers, bailees and warehousemen. The Commissioner
of Revenue Services may, in his discretion, require reports from any common or contract
carrier who transports tobacco products to any point or points within this state, and from
any bonded warehouseman or bailee who has in his possession any tobacco products,
such reports to contain such information concerning shipments of tobacco products 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 tobacco products.
(P.A. 90-115, S. 1, 5.)