reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-315 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-315 - Sale of unstamped cigarettes from one licensed distributor to another.

 Except as otherwise provided in subsection (b) of section 12-314, no provision of this chapter shall prohibit the sale of unstamped cigarettes by one licensed distributor to another licensed distributor.(1949 Rev., S. 1996; P.A. 99-109, S. 7, 8.)History: P.A. 99-109 added “except as otherwise provided” in Sec. 12-314(b), effective July 1, 1999.
CT Gen Stat § 12-315a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-315a - Report on enforcement efforts.

 Section 12-315a is repealed, effective June 7, 2010.(P.A. 96-240, S. 7, 10; June Sp. Sess. P.A. 98-1, S. 4, 121; P.A. 10-188, S. 17.)
CT Gen Stat § 12-317 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-317 - Return to be filed.

 Any person having in his possession any cigarettes with respect to the storage or use of which a tax is imposed herein shall, within twenty-four hours after coming into possession of such cigarettes, file a return with the Commissioner of Revenue Services in such form as he may prescribe. The return shall be accompanied by a payment of the amount of the tax shown to be due thereon.(1949 Rev., S. 1999; P.A. 77-614, S. 139, 610.)History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
CT Gen Stat § 12-318 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-318 - Seizure for nonpayment of tax.

 All cigarettes with respect to the storage or use of which the tax imposed herein is not paid, as herein provided, are declared to be contraband goods and may be seized by the commissioner or his agents or employees, or by any peace officer of this state when directed by the commissioner to do so, without a warrant, provided nothing herein shall be construed to require the commissioner to confiscate unstamped cigarettes when he has reason to believe that the owner thereof is not wilfully or intentionally evading the tax imposed by this part.(1949 Rev., S. 2000.)
CT Gen Stat § 12-319 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-319 - Imported cigarettes on which tax has been paid.

 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.(1949 Rev., S. 2001.)
CT Gen Stat § 12-320 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-320 - Two hundred or fewer cigarettes not taxable.

 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.(1949 Rev., S. 2002; 1967, P.A. 788, S. 15.)History: 1967 act substituted “chapter” for “part” and excluded cigarettes in baggage from provisions in quantities of up to two hundred cigarettes rather than three packages (60 cigarettes) as previously was the case.
CT Gen Stat § 12-321 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-321 - Penalty.

 Any person who violates the provisions of this part shall be subject to the penalties provided in section 12-304.(1949 Rev., S. 2003.)
CT Gen Stat § 12-326b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-326b - Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice.

 (a) No dealer shall, with intent to injure competitors or destroy or substantially lessen competition, sell cigarettes in this state below cost and no dealer shall, with intent to injure competitors or destroy or substantially lessen competition, buy cigarettes in this state below cost.(b) No distributor shall, with intent to injure competitors or destroy or substantially lessen competition, sell cigarettes in this state below cost and no distributor shall, with intent to injure competitors or destroy or substantially lessen competition, buy cigarettes in this state below cost.(c) A violation of subsection (b) of this section shall be an unfair or deceptive act or practice pursuant to subsection (a) of section 42-110b.(P.A. 90-293, S. 2; June Sp. Sess. P.A. 07-5, S. 22.)History: June Sp. Sess. P.A. 07-5 designated existing provisions as Subsec. (a) and amended same to delete references to distributors, and added Subsec. (b) re distributors and Subsec. (c) re unfair or deceptive acts or practices, effective January 1, 2008.
CT Gen Stat § 12-326c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-326c - Sales between distributors.

 When one distributor sells cigarettes to another distributor which has the same presumptive cost of doing business, the former shall not be required to include the markups provided for in section 12-326a, but the latter distributor, upon resale to a distributor which has a different presumptive cost of doing business or to a dealer, shall be subject to the provisions of said section, provided, in no event, shall any distributor sell cigarettes at less than the basic cost of cigarettes.(P.A. 90-293, S. 3.)
CT Gen Stat § 12-326d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-326d - Certain sales below cost permitted.

 Any dealer may advertise, offer to sell, or sell cigarettes at a price made in good faith to meet the lawful price of a competitor who is selling the same article in this state at cost to him as a dealer. Any stamping agent, subjobber or chain store may advertise, offer to sell, or sell cigarettes at a price made in good faith to meet the lawful price of a competitor who is rendering the same type of service and is selling the same article at cost to him as prescribed in sections 12-326a to 12-326h, inclusive. The price of cigarettes sold as specified in section 12-326f shall not be considered the price of a competitor and shall not be used as a basis for establishing prices below cost, nor shall the price established at a bankruptcy sale be considered the price of a competitor within the purview of this section.(P.A. 90-293, S. 6.)
CT Gen Stat § 12-326e (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-326e - Bonus or combination with other articles for sale forbidden.

 The offering or giving of any article of value in connection with the sale of cigarettes by or to a dealer or the offering or the making of any concession of any kind, whether by the giving of coupons or otherwise in connection with any such sale, or the sale or offering for sale of cigarettes in combination with any other commodity, shall be deemed a violation of sections 12-326a to 12-326h, inclusive. The provisions of this section shall not apply to coupons, gratuities, fees, gifts or payments of cash or in property made, given or furnished by manufacturers of cigarettes uniformly and without discrimination to distributors or dealers for the sale, handling, servicing, display or advertising of cigarettes.(P.A. 90-293, S. 7.)
CT Gen Stat § 12-326f (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-326f - Exemptions.

 The provisions of sections 12-326a to 12-326h, inclusive, shall not apply to sales made (1) as an isolated transaction and not in the usual course of business; (2) where cigarettes are advertised, offered for sale, or sold in bona fide clearance sales for the purpose of discontinuing trade in such cigarettes if such advertising, offer to sell, or sale states the reason therefor and the quantity of such cigarettes advertised, offered for sale, or to be sold; (3) where cigarettes are advertised, offered for sale, or sold as imperfect or damaged, if such advertising, offer to sell or sale states the reason therefor and the quantity of such cigarettes advertised offered for sale, or to be sold; (4) where cigarettes are sold upon the final liquidation of a business; (5) where cigarettes are advertised, offered for sale, or sold by any fiduciary, officer or agent acting under the specific order or direction of any court; or (6) to or at state institutions not exempted under the provisions of section 12-297.(P.A. 90-293, S. 5.)
CT Gen Stat § 12-326g (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-326g - Penalty.

 (a) Any dealer violating any provision of sections 12-326a to 12-326h, inclusive, shall be fined not more than two hundred fifty dollars for the first offense and not more than five hundred dollars for each subsequent offense.(b) Any distributor violating any provision of sections 12-326a to 12-326h, inclusive, shall be fined not more than one thousand dollars for the first offense, not more than five thousand dollars for the second offense, and not more than ten thousand dollars for each subsequent offense, except that, if the violation is of subsection (b) of section 12-326b, such distributor shall be fined an additional one thousand dollars for each carton of cigarettes sold or bought in violation of said subsection.(P.A. 90-293, S. 4; P.A. 05-221, S. 2; June Sp. Sess. P.A. 07-5, S. 23.)History: P.A. 05-221 designated provision re penalty for a dealer violating any provision of Secs. 12-326a to 12-326h, inclusive, as Subsec. (a) and amended same to specify that the fines are the maximum fines rather than the minimum fines and designated provisions re penalty for a stamping agent, subjobber or chain store violating any provision of said sections as Subsec. (b) and amended same to replace “stamping agent, subjobber or chain store” with “distributor”, replace the fine of not less than $500 with a fine of not more than $1,000 for a first offense and replace the fine of not less than $1,000 for each subsequent offense with a fine of not more than $5,000 for a second offense and not more than $10,000 for each subsequent offense; June Sp. Sess. P.A. 07-5 amended Subsec. (b) to provide that distributors be fined an additional $1,000 for each carton sold or bought in violation of Sec. 12-326b(b), effective January 1, 2008.
CT Gen Stat § 12-326h (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-326h - Civil actions.

 (a) An action may be maintained in any court of competent jurisdiction to prevent, restrain or enjoin a violation, or imminent threat of a violation of any of the provisions of sections 12-326a to 12-326h, inclusive. Such an action may be instituted by any person injured by any violation or threatened violation of said sections, or by the Attorney General upon the request of the Commissioner of Revenue Services. If in such action a violation or threatened violation of said sections shall be established, the court shall enjoin and restrain, or otherwise prohibit, such violation or threatened violation. In such action it shall not be necessary that actual damages to the plaintiff be alleged or proved, but where alleged and proved, the plaintiff in said action, in addition to such injunctive relief and costs of suit, including reasonable attorney's fees, shall be entitled to recover from the defendant the actual damages sustained by such plaintiff.(b) In the event that no injunctive relief is sought pursuant to subsection (a) of this section, any person injured by a violation of sections 12-326a to 12-326h, inclusive, may maintain an action for damages and costs of suit in any court of competent jurisdiction.(c) For the purpose of this section, evidence of any advertisement offering to sell or sale of cigarettes by any distributor or dealer at less than cost to him or evidence of any offer of a rebate in price or the giving of a rebate in price or an offer of a concession or the giving of a concession of any kind or nature whatsoever in connection with the sale of cigarettes or the inducing or attempting to induce or the procuring or the attempting to procure the purchase of cigarettes at a price less than cost to the distributor or dealer shall be prima facie evidence of intent and likelihood to injure competition and to destroy or substantially lessen competition.(P.A. 90-293, S. 8.)
CT Gen Stat § 12-330e (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214a - Tobacco Products Tax|Section 12-330e - Suspension or revocation of license for failure to comply with this chapter or related regulations.

 The commissioner may suspend or revoke the license of any distributor or unclassified importer for failure to comply with any provision of this chapter, or regulations related thereto, following a hearing with respect to which notice in writing, specifying the time and place of such hearing and requiring such distributor or unclassified importer to show cause why such license should not be revoked, is mailed or delivered to such distributor or unclassified importer not less than ten days preceding the date of such hearing. Such notice may be served personally or by registered or certified mail. The commissioner shall not issue a new license to a former licensee whose license was revoked unless the commissioner is satisfied that such former licensee will comply with the provisions of this chapter or regulations related thereto.(P.A. 89-251, S. 28, 203; P.A. 98-262, S. 3, 22.)History: P.A. 98-262 changed the term “distributor” to “importer”, effective June 8, 1998.
CT Gen Stat § 12-330f (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214a - Tobacco Products Tax|Section 12-330f - Tobacco products on which no tax has been paid. Penalties.

 (a) Any person, other than a licensed distributor or a licensed unclassified importer, who knowingly manufactures, purchases, imports, receives or acquires any tobacco products upon which no tax has been paid in accordance with the provisions of this chapter, shall be fined not more than seven hundred fifty dollars or imprisoned for not more than three months, or both, for each offense. Each day of any such unauthorized operation may be deemed a separate offense.(b) No distributor or unclassified importer shall sell, offer for sale, display for sale or possess with intent to sell, any tobacco products upon which no tax has been paid in accordance with the provisions of this chapter, provided a licensed distributor or unclassified importer may keep on hand, at the location for which such distributor's or importer's license is issued, tobacco products upon which no such tax has been paid for a period not exceeding forty-one days. Any tobacco products in the possession of a distributor or unclassified importer shall be presumed to have been held by such distributor or importer for more than forty-one days unless proof is shown to the contrary. Any person who knowingly violates any provision of this subsection shall be fined not more than one thousand dollars or imprisoned not more than one year, or both.(c) (1) Any person, whether or not previously convicted of violation of any provision of this section, who transports for sale, sells or offers for sale tobacco products upon which a tax of two thousand five hundred dollars or more would be due under the provisions of this chapter, but upon which no tax has been paid, and (2) any person, whether or not previously convicted of violation of any provision of this section, who wilfully attempts to evade the taxes imposed by this chapter, or the payment thereof on tobacco products upon which a tax of two thousand five hundred dollars or more would be due but upon which no tax has been paid, shall be guilty of a class C felony.(P.A. 89-251, S. 29, 203; P.A. 13-258, S. 47; P.A. 18-25, S. 6.)History: P.A. 13-258 amended Subsec. (c) to change penalty from fine of not more than $5,000 or imprisonment of not less than 1 year or more than 5 years to a class D felony; P.A. 18-25 amended Subsec. (a) to increase fine from $500 to $750, amended Subsec. (b) to make technical changes, and amended Subsec. (c)(2) to change penalty from class D felony to class C felony, effective July 1, 2018.
CT Gen Stat § 12-330g (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214a - Tobacco Products Tax|Section 12-330g - Tobacco products on which no tax has been paid. Declared contraband goods when held for purposes in violation of this chapter. Seizure by commissioner or agent.

 All tobacco products upon which taxes are imposed by this chapter, but upon which no tax has been paid, which are in the possession, custody or control of any person for the purpose of being consumed, sold or transported in this state for the purpose of evading or violating the provisions of this chapter or with intent to avoid payment of the tax imposed hereunder, and any automobile, truck, conveyance or other vehicle used in the transportation of such tobacco products, and all paraphernalia, equipment or other tangible personal property, incident to the use of such purposes, found in the place, building, vehicle or vehicles where such tobacco products are found, are declared to be contraband goods; and any house, building or other premises and any vehicle or other conveyance suspected of containing such contraband goods may be searched under due process of law; and any such contraband goods may be seized by the commissioner, his agents or employees, or by any peace officer of this state when directed by the commissioner to do so, without a warrant, provided nothing herein shall be construed to require the commissioner to confiscate any tobacco products or property when he has reason to believe that the owner thereof is not wilfully or intentionally evading the tax imposed by this chapter. Any property seized under the provisions of this chapter may, at his discretion, be offered by the commissioner for sale at public auction to the highest bidder after advertisement, as provided in section 12-330h, or he may dispose of such property in a manner in which he deems to be in the best interest of the state. The commissioner shall deliver to the State Treasurer the proceeds of any sale made under the provisions of this section. The seizure and sale of any tobacco products or other property under the provisions of this section shall not relieve any person from a fine or other penalty for violation of this chapter.(P.A. 89-251, S. 30, 203; P.A. 91-406, S. 15, 29.)History: P.A. 91-406 confirmed the numbering of this section as Sec. 12-330g, thereby correcting a typographical error.
CT Gen Stat § 12-330h (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214a - Tobacco Products Tax|Section 12-330h - Property seized as contraband. Procedure for persons claiming an interest in the property.

 When any property has been seized under the provisions of section 12-330g, the commissioner may, at his discretion, after a hearing as provided in section 12-330l, advertise such property for sale in a newspaper published or having a circulation in the town in which the seizure took place, at least five days before the sale. Any person claiming an interest in such property may make written application to the commissioner for a hearing, stating his interest in the property and his reasons why the property should not be forfeited. Further proceedings on such application for hearing shall be taken as provided in sections 12-330l and 12-330m. No property may be sold under the provisions of section 12-330g while an application for a hearing is pending before the commissioner, but the pendency of an appeal under the provisions of section 12-330m shall not prevent the sale unless the appellant posts a satisfactory bond, with surety, in an amount double the estimated value of the property, conditioned upon the successful termination of the appeal.(P.A. 89-251, S. 31, 203; P.A. 15-179, S. 2.)History: P.A. 15-179 made technical changes, effective July 2, 2015.
CT Gen Stat § 12-330j (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214a - Tobacco Products Tax|Section 12-330j - Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.

 (a) Any person required under this chapter to pay any tax or to make a report, keep any records or supply any information, who wilfully fails to pay such tax, make such report, keep such records, or supply such information, at the time required by law or regulations, shall, in addition to any other penalty provided by law, be fined not more than one thousand dollars or imprisoned not more than one year, or both. Notwithstanding the provisions of section 54-193, no person shall be prosecuted for a violation of the provisions of this subsection committed on or after July 1, 1997, except within three years next after such violation has been committed. As used in this section, “person” includes any officer or employee of a corporation or a member or employee of a partnership under a duty to pay such tax, to make such report, keep such records or supply such information.(b) Any person who wilfully delivers or discloses to the commissioner or the commissioner's authorized agent any list, report, account, statement, or other document, known by such person to be fraudulent or false in any material matter, shall, in addition to any other penalty provided by law, be guilty of a class C felony. No person shall be charged with an offense under both subsections (a) and (b) of this section in relation to the same tax period but such person may be charged and prosecuted for both such offenses upon the same information.(P.A. 89-251, S. 33, 203; P.A. 97-203, S. 5, 20; P.A. 13-258, S. 48; P.A. 18-25, S. 7.)History: P.A. 97-203 amended Subsec. (a) to extend to three years the time within which persons wilfully failing to file tax returns or pay taxes may be criminally prosecuted, effective July 1, 1997; P.A. 13-258 amended Subsec. (b) to change penalty from fine of not more than $5,000 or imprisonment of not more than 5 years or less than 1 year to a class D felony; P.A. 18-25 amended Subsec. (a) to make a technical change and amended Subsec. (b) to change penalty from class D felony to class C felony and make technical changes, effective July 1, 2018.