Section 12-313-9a - Inventories(a) Each licensed distributor shall, on form CT-31, Cigarette and Unaffixed Stamp Inventory Report for Resident Distributors, in the case of a resident distributor, or on form CT-31A, Cigarette and Unaffixed Stamp Inventory Report for Nonresident Distributors, in the case of a nonresident distributor, take a physical inventory at the close of business on the last day of each month, whether or not a perpetual inventory is kept, of unstamped packages of cigarettes on hand and unaffixed stamps on hand. The commissioner may, without prior notice to the licensed distributor, assign an authorized officer of the department to assist in the taking of such physical inventory. form CT-31 or form CT-31A, as the case may be, shall be submitted with each monthly report referred to in subsection (a) of section 12-293a of the Connecticut General Statutes and known as form CT-15, Monthly Tax Stamp and Cigarette Report/Resident Distributor, in the case of a resident distributor, or form CT-15A, monthly tax stamp and cigarette report/nonresident distributor, in the case of a nonresident distributor.(b) If a licensed distributor discovers that some or all of its unaffixed stamps are lost or missing, the distributor shall immediately notify the department in writing of this discovery and provide the roll number or numbers of the lost or missing stamps. If the distributor subsequently finds unaffixed stamps that it previously reported to the department as lost or missing, the distributor shall immediately notify the department in writing that such stamps were found and provide the roll number or numbers of the found stamps. The distributor may not affix the found stamps to packages of cigarettes until the department authorizes the distributor in writing to affix the stamps to packages of cigarettes.Conn. Agencies Regs. § 12-313-9a
Effective January 24, 1986; Amended December 5, 2003