Section 12-313-10a - Purchase of stamps(a) Stamps may be purchased if and only if a distributor or dealer files form O-252, Order and Invoice/Cigarette Tax Stamps. In filing form O-252, a distributor or dealer shall choose either(1) to have an authorized employee of the distributor or dealer purchase the ordered stamps in person at the headquarters of the department or at any designated field office of the department, or(2) to have the ordered stamps shipped to the distributor or dealer.(b) If a distributor or dealer chooses to have the ordered stamps shipped to the distributor or dealer, the department shall ship the ordered stamps subject to the following conditions: (1) the distributor or dealer shall choose the shipper;(2) all costs of shipping the ordered stamps shall be borne and prepaid by the distributor or dealer;(3) the risk that the ordered stamps may not be received by the distributor shall be borne solely and exclusively by the distributor or dealer;(4) in the event that the ordered stamps are not received by the distributor or dealer, the distributor or dealer shall be liable for the purchase price of such stamps, and any demand or claim against the state by the distributor or dealer for refund or credit of the amount paid for the ordered stamps is waived and released; and(5) the distributor or dealer signs a document, acceptable to the department, releasing and waiving any demand or claim against the state by the distributor or dealer for refund or credit of the amount paid for the ordered stamps in the event that the ordered stamps are not received by the distributor or dealer.Conn. Agencies Regs. § 12-313-10a
Effective January 24, 1986; Amended December 5, 2003