Sec. 12-297. Exemption from tax for cigarettes sold to certain state institutions for patients or inmates.
Sec. 12-297. Exemption from tax for cigarettes sold to certain state institutions
for patients or inmates. The tax imposed under the provisions of section 12-296 shall
not apply to cigarettes sold to any state institution other than a correctional institution
for distribution to patients or inmates, or to cigarettes purchased with revolving funds
under the jurisdiction of any state institution other than a correctional institution, when
the cigarettes purchased are to be consumed by patients or inmates confined at such
institution.
(1949, S. 1126d; P.A. 89-16, S. 28, 31.)
History: P.A. 89-16 provided for exclusion of correctional institutions from state institutions eligible for exemption
from cigarette tax on cigarettes for distribution to patients or inmates.
Does not violate due process. 225 C. 528. P.A. 89-16, Sec. 28 cited. Id. Cited. 235 C. 865.