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61 chapters · 1,353 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
