Connecticut § 12-435b - Tax on certain untaxed alcoholic beverages.
Full text of Connecticut Connecticut General Statutes § 12-435b — Tax on certain untaxed alcoholic beverages., with citation guidance and answers to common questions.
§ 12-435b. Tax on certain untaxed alcoholic beverages.
Sec. 12-435b. Tax on certain untaxed alcoholic beverages. A tax is hereby imposed at the rates provided in section 12-435 upon the storage or use within this state of any untaxed alcoholic beverages in the possession of any person other than a licensed distributor or carrier for transit from without this state to a licensed distributor within this state. For the purposes of this section, any untaxed alcoholic beverages unaccounted for in transit, storage, or otherwise, are presumed to be used and consumed in this state by any person, including any distributor, carrier, warehouseman or consumer, last having possession of such untaxed alcoholic beverages.
(P.A. 75-505, S. 1, 2.)
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-435b
What does Connecticut General Statutes § 12-435b cover?
Section 12-435b ("Tax on certain untaxed alcoholic beverages.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-435b?
A common citation format is "Connecticut General Statutes § 12-435b" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-435b apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.