Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-318 Seizure for nonpayment of tax.
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Sec. 12-318. Seizure for nonpayment of tax. All cigarettes with respect to the storage or use of which the tax imposed herein is not paid, as herein provided, are declared to be contraband goods and may be seized by the commissioner or his agents or employees, or by any peace off…
Conn. Gen. Stat. § 12-319 Imported cigarettes on which tax has been paid.
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Sec. 12-319. Imported cigarettes on which tax has been paid. The provisions of this part shall not apply to cigarettes imported into this state on which the tax imposed by section 12-296 has been paid. (1949 Rev., S. 2001.)
Conn. Gen. Stat. § 12-320 Two hundred or fewer cigarettes not taxable.
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Sec. 12-320. Two hundred or fewer cigarettes not taxable. The provisions of this chapter shall not apply to the use or storage of cigarettes to an amount not exceeding two hundred cigarettes which have been brought into this state on the person or in accompanying baggage. (1949 R…
Conn. Gen. Stat. § 12-321 Penalty.
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Sec. 12-321. Penalty. Any person who violates the provisions of this part shall be subject to the penalties provided in section 12-304. (1949 Rev., S. 2003.) PART III REGULATION OF SALE OF CIGARETTES
Conn. Gen. Stat. §§ 12-322 to 12-326 Sale and in-state purchase below cost prohibited. “Cost” defined. Discrimination between sales to another distributor and sales to dealer. Bonus or combination with other articles for sale forbidden. Penalty.
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Secs. 12-322 to 12-326. Sale and in-state purchase below cost prohibited. “Cost” defined. Discrimination between sales to another distributor and sales to dealer. Bonus or combination with other articles for sale forbidden. Penalty. Sections 12-322 to 12-326, inclusive, are repea…
Conn. Gen. Stat. § 12-326a Definitions. Presumptions of costs of doing business.
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Sec. 12-326a. Definitions. Presumptions of costs of doing business. (a) As used in sections 12-326a to 12-326h, inclusive, (1) “stamping agent” means a licensed distributor other than a buying pool, who purchases cigarettes at wholesale from manufacturers or other distributors fo…
Conn. Gen. Stat. § 12-326b Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice.
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Sec. 12-326b. Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice. (a) No dealer shall, with intent to injure competitors or destroy or substantially lessen competition, sell cigarettes in this state below cost and no dealer sha…
Conn. Gen. Stat. § 12-326c Sales between distributors.
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Sec. 12-326c. Sales between distributors. When one distributor sells cigarettes to another distributor which has the same presumptive cost of doing business, the former shall not be required to include the markups provided for in section 12-326a, but the latter distributor, upon …
Conn. Gen. Stat. § 12-326d Certain sales below cost permitted.
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Sec. 12-326d. Certain sales below cost permitted. Any dealer may advertise, offer to sell, or sell cigarettes at a price made in good faith to meet the lawful price of a competitor who is selling the same article in this state at cost to him as a dealer. Any stamping agent, subjo…
Conn. Gen. Stat. § 12-326e Bonus or combination with other articles for sale forbidden.
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Sec. 12-326e. Bonus or combination with other articles for sale forbidden. The offering or giving of any article of value in connection with the sale of cigarettes by or to a dealer or the offering or the making of any concession of any kind, whether by the giving of coupons or o…
Conn. Gen. Stat. § 12-326f Exemptions.
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Sec. 12-326f. Exemptions. The provisions of sections 12-326a to 12-326h, inclusive, shall not apply to sales made (1) as an isolated transaction and not in the usual course of business; (2) where cigarettes are advertised, offered for sale, or sold in bona fide clearance sales fo…
Conn. Gen. Stat. § 12-326g Penalty.
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Sec. 12-326g. Penalty. (a) Any dealer violating any provision of sections 12-326a to 12-326h, inclusive, shall be fined not more than two hundred fifty dollars for the first offense and not more than five hundred dollars for each subsequent offense. (b) Any distributor violating …
Conn. Gen. Stat. § 12-326h Civil actions.
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Sec. 12-326h. Civil actions. (a) An action may be maintained in any court of competent jurisdiction to prevent, restrain or enjoin a violation, or imminent threat of a violation of any of the provisions of sections 12-326a to 12-326h, inclusive. Such an action may be instituted b…
Conn. Gen. Stat. §§ 12-327 to 12-330 Suspension or revocation of licenses. Hearing; appeal. Unfair Sales Practices Act not to apply. Allocation of funds for administration.
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Secs. 12-327 to 12-330. Suspension or revocation of licenses. Hearing; appeal. Unfair Sales Practices Act not to apply. Allocation of funds for administration. Sections 12-327 to 12-330, inclusive, are repealed. (1949 Rev., S. 2008–2011; 1951, 1953, S. 1133d; 1963, P.A. 90, S. 1–…