Connecticut Statutes
§ 12-108 — Stored property as property in transit.
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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Connecticut § 12-108 (Stored property as property in transit.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(1953, S. 1069d.)
Nearby Sections
15
§ 12-1
Definitions.§ 12-101
Due date and collection of tax.§ 12-102
Taxing of woodland.§ 12-103
Appeals.§ 12-107a
Declaration of policy.§ 12-107b
Definitions.§ 12-107c
Classification of land as farm land.§ 12-107f
Open space land.