Sec.12-449-5a. Reports by customs bonded warehousemen  


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  • (a) Each customs bonded warehouseman shall, on a form prescribed by the commissioner, report on or before the close of each month on the inventory of such warehouse and changes therein for the preceding month. The form shall be furnished by the Department of Revenue Services, Audit Division, Excise Tax Subdivision.

    (b) This section is prescribed pursuant to section 12-449 of the general statutes for purposes of section 12-436 of the general statutes.

(Effective December 26, 1985; Amended April 11, 2006)