Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-314
Packaging for sale. Penalties
# (a)
# (1)
The sale of cigarettes other than in an unopened package containing twenty or more cigarettes originating with the manufacturer that bears the health warning required by law is prohibited. Any cigarettes sold other than as specified under this subdivision shall be deemed contraband and shall be subject to confiscation.
# (2)
If the Commissioner of Revenue Services finds, after a hearing, that any person has violated the provisions of this subsection, said commissioner may assess such person a civil penalty of one hundred fifty dollars for a first offense, five hundred dollars for a second offense and one thousand dollars for a third or subsequent offense. Such penalty may be in addition to any other penalty provided by law, including, but not limited to, the suspension or revocation, if such person is a licensed dealer or distributor, of such license pursuant to section 12-295. Any person aggrieved by any action of said commissioner pursuant to this subsection may take an appeal of such action as provided in sections 12-311 and 12-312.
# (b)
The sale of cigarettes, the stamping of which is prohibited by subsection (b) of section 12-302 or subsection (b) of section 12-303, is prohibited. (1949 Rev., S. 1995; P.A. 96-240, S. 4, 10; P.A. 99-109, S. 6, 8; P.A. 00-56; 00-170, S. 22, 42; June Sp. Sess. P.A. 01-6, S. 44, 85; P.A. 18-25, S. 5.) History: P.A. 96-240 added provision prohibiting sale of cigarettes other than in certain packaging and deleted a provision allowing certain sample packages to be given away, effective June 6, 1996; P.A. 99-109 designated existing provisions as Subsec. (a) and added Subsec. (b) re cigarettes the stamping of which is prohibited by Sec. 12-302 or 12-303, effective July 1, 1999; P.A. 00-56, effective October 1, 2000, and P.A. 00-170, effective July 1, 2000, and applicable to sales occurring on or after that date, both amended Subsec. (a) to require all sales to be in unopened packages of twenty or more cigarettes; June Sp. Sess. P.A. 01-6 amended Subsec. (a) to designate existing provisions as Subdiv. (1) and add new Subdiv. (2) re civil penalty for violation of subsection, effective July 1, 2001; P.A. 18-25 amended Subsec. (a) to add provision re cigarettes deemed to be contraband subject to confiscation and make a technical change in Subdiv. (1), change “dealer or distributor” to “person”, increase penalties from $50 to $150 for first offense from $250 to $500 for second offense and from $500 to $1000 for third or subsequent offense, and to add reference to person licensed as dealer or distributor, and make conforming changes in Subdiv. (2), effective July 1, 2018. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)
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In this chapter (40 sections)
- 12-296a · Additional tax imposed in direct relationship to amount of…
- 12-297 · Exemptions from tax
- 12-298 · Commissioner to supply stamps or decals
- 12-299 · Metering machine
- 12-300 · Resale of stamps restricted. Redemption
- 12-301 · Nonresidents may be authorized to affix stamps
- 12-302 · Distributors to affix stamps
- 12-303 · Dealers to affix stamps
- 12-304 · Sale of unstamped cigarettes prohibited. Penalty
- 12-305 · Unstamped cigarettes, vehicles in which transported, subject…
- 12-306 · Invoices or delivery tickets required in transportation of…
- 12-306a · Cigarette transporter to hold invoices or delivery tickets
- 12-306b · Penalty for wilful failure to submit a required report or pay…
- 12-307 · Procedure on sale after confiscation
- 12-308 · Fraudulent stamps
- 12-309 · Taxpayers to keep records; commissioner may examine.…
- 12-309a · Reports from carriers, warehousemen, bailees. Examination of…
- 12-310 · Oaths and subpoenas
- 12-311 · Hearings by commissioner
- 12-312 · Appeals from decisions of commissioner
- 12-313 · Administration. Regulations. Waiver of filing of reports
- 12-314 · Packaging for sale. Penalties
- 12-314a · Certain promotional samples authorized
- 12-314b · Penalty
- 12-315 · Sale of unstamped cigarettes from one licensed distributor to…
- 12-315a · Report on enforcement efforts
- 12-316 · Imposition of tax
- 12-317 · Return to be filed
- 12-318 · Seizure for nonpayment of tax
- 12-319 · Imported cigarettes on which tax has been paid
- 12-320 · Two hundred or fewer cigarettes not taxable
- 12-321 · Penalty
- 12-326a · Definitions. Presumptions of costs of doing business
- 12-326b · Sale or purchase of below cost cigarettes by dealers and…
- 12-326c · Sales between distributors
- 12-326d · Certain sales below cost permitted
- 12-326e · Bonus or combination with other articles for sale forbidden
- 12-326f · Exemptions
- 12-326g · Penalty
- 12-326h · Civil actions