Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-319: Imported cigarettes on which tax has been paid.

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Where this section sits in the code

TITLE 12. TAXATION
CHAPTER 214*. CIGARETTE TAXES
PART II. TAX ON USE OR STORAGE OF UNSTAMPED CIGARETTES

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.

Collected 2026-09-06T19:06:59Z. Source file · JSON

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