Home/Connecticut/Statutes/Title 12: Taxation/Ch. 214: Cigarette Taxes/§ 12-319
Connecticut Statutes

§ 12-319 — Imported cigarettes on which tax has been paid.

Connecticut § 12-319
JurisdictionConnecticut
Title 12Taxation
Ch. 214Cigarette Taxes

This text of Connecticut § 12-319 (Imported cigarettes on which tax has been paid.) 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. § 12-319 (2026).

Text

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.

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Legislative History

(1949 Rev., S. 2001.)

Nearby Sections

15
§ 12-1
Definitions.
§ 12-100
Material cut for domestic use exempted from yield tax.
§ 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.
§ 12-107d
Regulations re evaluation of land as forest land. Implementation of standards and procedures. Certification requirements. Fees. Notice of termination of forest land classification. Application for classification as forest land. Appeal. Report to State Forester.
§ 12-107e
Classification of land as open space land.
§ 12-107f
Open space land.
§ 12-107g
Classification of land as marine heritage land.
§ 12-108
Stored property as property in transit.
§ 12-109
Listing and valuation of tax-exempt property.
§ 12-110
Sessions of board of assessment appeals.
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Bluebook (online)
Connecticut § 12-319, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-319.