Fun_People Archive
26 Aug
Tax Explained to Law Enforcement Officials.

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From: Peter Langston <psl>
Date: Thu, 26 Aug 99 12:42:20 -0700
To: Fun_People
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Subject: Tax Explained to Law Enforcement Officials.
References: <199908261205.IAA22381@abyssinian.sleepycat.com>

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Forwarded-by: Nev Dull <nev@bostic.com>


   CCH Tax Day Report ' 1999, CCH Incorporated.
   A Daily Digest of Federal and State Tax Developments
   ---------------------------------------------------
   Volume: 15   Report No: 161   Date: 08/19/99
   ---------------------------------------------------

    [S13] Connecticut--Marijuana and Controlled Substances Tax:
	Tax Explained to Law Enforcement Officials

    A guide for law enforcement agencies on Connecticut marijuana and
controlled substances tax explains that the tax is imposed on dealers of
controlled substances, but not on individuals unlawfully possessing illicit
drugs. Dealers are required to purchase tax stamps from the Connecticut
Department of Revenue Services and affix them to illicit drugs in order to
provide proof of tax payment. Payment of tax does not legalize the sale or
possession of drugs. Any law enforcement or criminal agency may refer
suspected cases of tax delinquency to the Department of Revenue Services,
and the Department's investigation, as a civil matter, is separate from any
criminal proceeding against a drug dealer.  Arrests of tax violators are
conducted by law enforcement agencies rather than the Department of Revenue
Services.

   Informational Publication 99(20.1), Connecticut Department of Revenue
   Services, July 23, 1999, ARD-CT P400-344

   Other References:
   CT St. Tax Rep. at P31-215

[Hey, waitaminnit!  Does this mean I should file for a refund if I paid
 controlled substances tax on my last Connecticut taxes, but then didn't
 resell the controlled substances in question?  After all, I don't even
 have the necessary controlled substances resale number!  -psl]
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