Connecticut Statutes

§ 12-285a — Definitions for purposes of sections 12-286a, 12-295a and 12-314a.

Connecticut·Title 12 Taxation·Ch. 214 Cigarette Taxes

For purposes of sections 12-286a, 12-295a, and 12-314a:

(1)“Distributor” includes a manufacturer of tobacco products;
(2)“sale” or “sell” means an act done intentionally by any person, whether done as principal, proprietor, agent, servant or employee, of transferring, or offering or attempting to transfer, for consideration, cigarettes or tobacco products, including bartering or exchanging, or offering to barter or exchange, cigarettes or tobacco products;
(3)“give” or “giving” means an act done intentionally by any person, whether done as principal, proprietor, agent, servant or employee, of transferring, or offering or attempting to transfer, without consideration, cigarettes or tobacco products;
(4)“deliver” or “delivering” means an act done intentionally by any person, whether as p

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Connecticut § 12-285a (Definitions for purposes of sections 12-286a, 12-295a and 12-314a.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

(P.A. 96-240, S. 9, 10; P.A. 97-243, S. 11, 67; June Sp. Sess. P.A. 98-1, S. 3, 121; P.A. 19-13, S. 20.) History: P.A. 96-240 effective June 6, 1996; P.A. 97-243 added definitions of “sale” or “sell”, “give” or “giving” and “deliver” or “delivering”, effective July 1, 1997; June Sp. Sess. P.A. 98-1 deleted reference to Sec. 12-315a, effective June 24, 1998; P.A. 19-13 deleted reference to Sec. 53-344(a).

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