{"data":{"id":"us-ct/conn.-gen.-stat.-12-320","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-320","heading":"Two hundred or fewer cigarettes not taxable.","body":"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.","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_12-320","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":"c2095170cb8d469a0848de9d926ea9a3ac25d19e3e7a89ed472917548a3603be","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-319","next":"us-ct/conn.-gen.-stat.-12-321"},"notice":"GroundRules: Original legal text. Not legal advice."}