{"data":{"id":"us-ct/conn.-gen.-stat.-12-319","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-319","heading":"Imported cigarettes on which tax has been paid.","body":"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.","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_12-319","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":"d4cd5bc36c549ce3cc834ea4abca304b5108729f542abce49f5a891f0b29187e","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-318","next":"us-ct/conn.-gen.-stat.-12-320"},"notice":"GroundRules: Original legal text. Not legal advice."}