Connecticut General Statutes 12-320 – Two hundred or fewer cigarettes not taxable
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The provisions of this chapter shall not apply to the use or storage of cigarettes to an amount not exceeding two hundred cigarettes which have been brought into this state on the person or in accompanying baggage.
Terms Used In Connecticut General Statutes 12-320
- Person: means any individual, firm, fiduciary, partnership, corporation, limited liability company, trust or association, however formed. See Connecticut General Statutes 12-285