Connecticut § 12-438 - Application for cancellation of distributor's license; inventory; return.
Full text of Connecticut Connecticut General Statutes § 12-438 — Application for cancellation of distributor's license; inventory; return., with citation guidance and answers to common questions.
§ 12-438. Application for cancellation of distributor's license; inventory; return.
Sec. 12-438. Application for cancellation of distributor's license; inventory; return. Any person who applies for a cancellation of such person's distributor's license shall take an inventory at the beginning of business on the first day of the following month showing the number of gallons of each kind of alcoholic beverage mentioned in section 12-435 owned by such person and held within the state. Each such person shall, not later than fifteen days after taking such inventory, file a copy of such inventory with the commissioner, on forms prescribed and furnished by the commissioner, and shall pay a tax on such inventory at the rates specified in said section 12-435. Each return filed under the provisions of this section shall give such additional information as the commissioner requires and shall include a statement of the amount of tax due under such return.
(1949 Rev., S. 4328; P.A. 22-110, S. 22.)
History: P.A. 22-110 made technical changes.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-438
What does Connecticut General Statutes § 12-438 cover?
Section 12-438 ("Application for cancellation of distributor's license; inventory; return.") 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 § 12-438?
A common citation format is "Connecticut General Statutes § 12-438" (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 § 12-438 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.