Conn. Gen. Stat. § 12-316

Current with legislation from the 2024 Regular and Special Sessions.

Section 12-316 - Imposition of tax

A tax is hereby imposed at the rate of two hundred seventeen and one-half mills for each cigarette upon the storage or use within this state of any unstamped cigarettes in the possession of any person other than a licensed distributor or dealer, or a carrier for transit from without this state to a licensed distributor or dealer within this state. Any person, including distributors, dealers, carriers, warehousemen and consumers, last having possession of unstamped cigarettes in this state shall be liable for the tax on such cigarettes if such cigarettes are unaccounted for in transit, storage or otherwise, and in such event a presumption shall exist for the purpose of taxation that such cigarettes were used and consumed in Connecticut.

Conn. Gen. Stat. § 12-316

(1949 Rev., S. 1998; November, 1955, S. N141; 1961, P.A. 578, S. 13; 604, S. 8; 1963, P.A. 651, S. 5; February, 1965, P.A. 326, S. 3; 1967, P.A. 788, S. 14; 1969, P.A. 608, S. 3; June, 1969, P.A. 1, S. 46; June, 1971, P.A. 5, S. 116; 8, S. 27; June Sp. Sess. P.A. 83-1, S. 3, 15; P.A. 89-16, S. 5, 31; June Sp. Sess. P.A. 91-3, S. 132, 168; P.A. 93-74, S. 15, 16, 67; P.A. 02-1, S. 2; P.A. 03-2, S. 30; June Sp. Sess. P.A. 07-1, S. 125; June Sp. Sess. P.A. 09-3, S. 105; P.A. 11-6, S. 81; P.A. 15-244, S. 177, 180; June Sp. Sess. P.A. 17-2, S. 629.)

Amended by P.A. 17-0002, S. 629 of the Connecticut Acts of the 2017 Special Session, eff. 12/1/2017.

Amended by P.A. 15-0244, S. 180 of the Connecticut Acts of the 2015 Regular Session, eff. 7/1/2016.

Amended by P.A. 15-0244, S. 177 of the Connecticut Acts of the 2015 Regular Session, eff. 10/1/2015.

Amended by P.A. 11-0006, S. 81 of the the 2011 Regular Session, eff. 7/1/2011.

Amended by P.A. 09-0003, S. 105 of the June 2009 Sp. Sess., eff. 9/9/2009.

Cigarettes stolen from distributor not deemed accounted for. 36 Conn.Supp. 59.