Sec. 12-303. Dealers to affix stamps.
Sec. 12-303. Dealers to affix stamps. (a) Except as otherwise provided in subsection (b) of this section, each dealer shall, within twenty-four hours after coming into
possession of any cigarettes not bearing proper stamps evidencing payment of the tax
imposed by this chapter, and before selling such cigarettes, affix or cause to be affixed,
at the location for which such dealer's license is issued, in such manner as the commissioner may specify in regulations issued pursuant to this chapter, to each individual
package of cigarettes, stamps of the proper denomination, as required by section 12-296.
(b) No dealer shall affix, or cause to be affixed, to a package of cigarettes sold or
distributed by such dealer, stamps, if the package (1) is not labeled in conformity with
the requirements of the federal Cigarette Labeling and Advertising Act, 79 Stat. 282,
15 USC 1331 et seq., or any other federal requirement for the placement of labels,
warnings and other information, applicable to packages of cigarettes that are intended
to be sold within the United States; (2) bears any label or notice prescribed by the United
States Department of Treasury to identify cigarettes intended for export and exempt
from tax by the United States pursuant to 26 USC 5704(b), including "For export only",
"U.S. Tax-exempt", "For use outside U.S." or similar wording indicating that the manufacturer did not intend that the product be sold within the United States, including any
notice or label described in 27 CFR 290.185; (3) has been imported into the United States
after January 1, 2000, in violation of 26 USC 5754 or regulations adopted thereunder; (4)
in any way violates federal trademark or copyright law or if all federal taxes due have
not been paid on the cigarettes; (5) has been modified or altered by a person other
than the manufacturer or person specifically authorized by the manufacturer, including
modification or alteration by the placement of a sticker or label to cover information,
including the wording, labels or warnings described in subdivision (1) or (2) of this
subsection, on the package; (6) is of a brand family or of a tobacco product manufacturer
not included in the Connecticut Tobacco Directory maintained by the Commissioner
of Revenue Services pursuant to section 4-28m; or (7) is of cigarettes not included in
the Connecticut Fire Safe Cigarette Directory maintained by the State Fire Marshal
pursuant to section 29-420.
(1949 Rev., S. 1985; P.A. 99-109, S. 2, 8; May 9 Sp. Sess. P.A. 02-7, S. 103; P.A. 07-180, S. 8.)
History: P.A. 99-109 designated existing provisions as Subsec. (a), making technical changes therein, and added Subsec.
(b) to prohibit stamping of cigarettes produced and labeled for export only, effective July 1, 1999; May 9 Sp. Sess. P.A.
02-7 amended Subsec. (b) to disallow stamping of cigarette packages sold by manufacturers who are in violation of the
escrow fund requirements of the interstate tobacco settlement and to authorize the publication of the names of such violators;
P.A. 07-180 amended Subsec. (b) to delete former Subdiv. (6) re violation of Sec. 4-28i(a)(2) or 4-28j and add new Subdivs.
(6) re brand family or manufacturer not included in Connecticut Tobacco Directory and (7) re cigarettes not included in
Connecticut Fire Safe Cigarette Directory, effective July 1, 2008.