Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-108
Stored property as property in transit
Official textcga.ct.gov
Goods, wares and merchandise of a nonresident individual or organization not having an office or place of business in this state, shipped into this state by such nonresident individual or organization and placed in storage in the original package in a public commercial storage warehouse or on a public wharf, shall, while so in storage, be considered in transit and not subject to local property taxation, but no portion of premises, which portion is owned or leased by a consignor or consignee, shall be deemed a public warehouse.
(1953, S. 1069d.)
See Sec. 12-95a re exemption of merchandise in transit in warehouses.
Source: view the official text
In this chapter (40 sections)
- 12-94a · State reimbursement in lieu of tax revenue from totally…
- 12-94d · Payment in lieu of tax revenue from electric generation…
- 12-94e · Municipal option to grant certain previously waived exemptions
- 12-95 · Exemption only on submission of evidence
- 12-95a · Exemption of merchandise in transit in warehouses
- 12-96 · Exemptions of tree plantations of not less than twenty-five…
- 12-97 · Taxation of timber land of more than ten years' growth.…
- 12-98 · Classification of land stocked with trees not more than ten…
- 12-99 · Grounds for cancellation of classification. Taxation after…
- 12-100 · Material cut for domestic use exempted from yield tax
- 12-101 · Due date and collection of tax
- 12-102 · Taxing of woodland
- 12-103 · Appeals
- 12-107a · Declaration of policy
- 12-107b · Definitions
- 12-107c · Classification of land as farm land
- 12-107d · Regulations re evaluation of land as forest land.…
- 12-107e · Classification of land as open space land
- 12-107f · Open space land
- 12-107g · Classification of land as marine heritage land
- 12-108 · Stored property as property in transit
- 12-109 · Listing and valuation of tax-exempt property
- 12-110 · Sessions of board of assessment appeals
- 12-111 · Appeals to board of assessment appeals
- 12-112 · Limit of time for appeals
- 12-113 · When board of assessment appeals may reduce assessment
- 12-114 · Adjustment of assessment by board of assessment appeals
- 12-115 · Addition to grand list by board of assessment appeals
- 12-116 · Assessment and taxation under special acts
- 12-117 · Extension of time for completion of duties of assessors and…
- 12-117a · Appeals from boards of tax review or boards of assessment…
- 12-118 · Appeals from Connecticut Appeals Board for Property Valuation
- 12-118a · Validation of pending appeals
- 12-119 · Remedy when property wrongfully assessed
- 12-119a · Waiver of addition to assessments. Municipal option to reduce…
- 12-120 · Assessor or board of assessors to send abstract of assessment…
- 12-120a · Annual report from Office of Policy and Management to General…
- 12-120b · Uniform administrative review procedures for certain…
- 12-120c · Annual certification from assessor or board of assessors to…
- 12-121 · Compensation of assessors and boards of assessment appeals