CT SB01215

Exempts persons from criminal penalties for selling cigarettes or taxed tobacco products without a license if their license expired and they operate without one for no more than 90 days, but creates a new infraction with a $90 fine for such violations.

Reduces penalties for licensed dealers possessing unstamped cigarettes to an infraction with a $90 fine if the quantity does not exceed 600 cigarettes and it is the dealer's first violation.

Establishes penalties for operating motor vehicles containing dyed diesel fuel on public highways without federal authorization, with fines up to $1,000, and authorizes inspections of fuel tanks.

Modifies electronic funds transfer tax payment penalties, creating a tiered structure with first violation capped at $100 or 10% of payment (whichever is less), second violation capped at $10,000, and subsequent violations at 10% of payment.

Most provisions effective July 1, 2011; tax payment penalty provisions effective from passage for tax periods beginning on or after January 1, 2012.