Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-320
Two hundred or fewer cigarettes not taxable
Official textcga.ct.gov
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 Rev., S. 2002; 1967, P.A. 788, S. 15.)
History: 1967 act substituted “chapter” for “part” and excluded cigarettes in baggage from provisions in quantities of up to two hundred cigarettes rather than three packages (60 cigarettes) as previously was the case.
Source: view the official text
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