{"data":{"id":"us-ct/conn.-gen.-stat.-12-317","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-317","heading":"Return to be filed.","body":"Any person having in his possession any cigarettes with respect to the storage or use of which a tax is imposed herein shall, within twenty-four hours after coming into possession of such cigarettes, file a return with the Commissioner of Revenue Services in such form as he may prescribe. The return shall be accompanied by a payment of the amount of the tax shown to be due thereon.","path":["TITLE 12. TAXATION","CHAPTER 214*. CIGARETTE TAXES","PART II. TAX ON USE OR STORAGE OF UNSTAMPED CIGARETTES"],"source_url":"https://www.cga.ct.gov/current/pub/chap_214.htm#sec_12-317","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"eb70b86a106bf814640e24f15ecfe52d29e81a2950bc2c3380d4eaebfaf602a9","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-316","next":"us-ct/conn.-gen.-stat.-12-318"},"notice":"GroundRules: Original legal text. Not legal advice."}