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.
Conn. Gen. Stat. § 12-320
Two hundred or fewer cigarettes not taxable
(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 hun…
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.