Connecticut § 12-108 Stored property as property in transit.

Connecticut Statutes

§ 12-108 — Stored property as property in transit.

Connecticut § 12-108

Title 12Taxation

Ch. 203Property Tax Assessment

This text of Connecticut § 12-108 (Stored property as property in transit.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 12-108 (2026).

Text

Goods, wares and merchandise of a nonresident individual or organization not having an office or place of business in this state, shipped into this state by such nonresident individual or organization and placed in storage in the original package in a public commercial storage warehouse or on a public wharf, shall, while so in storage, be considered in transit and not subject to local property taxation, but no portion of premises, which portion is owned or leased by a consignor or consignee, shall be deemed a public warehouse. See Sec. 12-95a re exemption of merchandise in transit in warehouses.

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Goods, wares and merchandise of a nonresident individual or organization not having an office or place of business in this state, shipped into this state by such nonresident individual or organization and placed in storage in the original package in a public commercial storage warehouse or on a public wharf, shall, while so in storage, be considered in transit and not subject to local property taxation, but no portion of premises, which portion is owned or leased by a consignor or consignee, shall be deemed a public warehouse. See Sec. 12-95a re exemption of merchandise in transit in warehouses.