{"data":{"id":"us-ct/conn.-gen.-stat.-12-318","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-318","heading":"Seizure for nonpayment of tax.","body":"All cigarettes with respect to the storage or use of which the tax imposed herein is not paid, as herein provided, are declared to be contraband goods and may be seized by the commissioner or his agents or employees, or by any peace officer of this state when directed by the commissioner to do so, without a warrant, provided nothing herein shall be construed to require the commissioner to confiscate unstamped cigarettes when he has reason to believe that the owner thereof is not wilfully or intentionally evading the tax imposed by this part.","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_12-318","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":"39f7b5d190f45a444b085f27c4d3c70a62dde9404fc1a72b7c82081d5d70b90b","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-317","next":"us-ct/conn.-gen.-stat.-12-319"},"notice":"GroundRules: Original legal text. Not legal advice."}