Other Helpful Information

Waiver of Penalty

For detailed information about the penalty waiver, see Penalty Waiver Request, Offer of Compromise or Protest.

Recordkeeping

Record-keeping Requirements for Distributors and Unclassified Importers of Tobacco Products: Distributors and unclassified importers of tobacco products are required to maintain records related to tobacco products on the premises where such tobacco products are possessed, stored or sold. Such records must be maintained on premises (physically or electronically) for a period of three years and must be available at all times for inspection by the Commissioner of Revenue Services or his or her authorized agents. If, upon request, a distributor or unclassified importer of tobacco products fails to immediately produce, or immediately provide electronic access to, records required to be maintained in connection with tobacco products possessed, stored or sold on premises, the distributor or unclassified importer will be subject to a civil penalty of $1,000 per day until such records are produced.

To authorize one or more individuals to represent you or your business before the Department of Revenue Services (DRS), use LGL-001, Power of Attorney. This authorization allows your representative(s) to receive and inspect confidential tax information and to act on your behalf in matters before DRS.

Submit LGL-001 electronically by sending it to DRS through a secure web message in myconneCT at portal.ct.gov/DRS-myconneCT. Log in to myconneCT, open the More … menu, locate the Correspondence group and click the Send a Message hyperlink.

Change of Address

Taxpayers can change their address through myconneCT.

1. Log in to myconneCT.
2. Open the More... menu.
3. Locate the Taxpayer Updates group and click the Manage Names & Addresses hyperlink.
4. Continue to follow the prompts on the screen.