Sec. 12-306a. Cigarette transporter to hold invoices or delivery tickets.
Sec. 12-306a. Cigarette transporter to hold invoices or delivery tickets. Every
person who transports cigarettes not bearing Connecticut cigarette stamps upon the
public highways, roads or streets of this state shall have in such person's actual possession invoices or delivery tickets for such cigarettes, which shall show the true name and
address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of the cigarettes so transported. If the cigarettes are
consigned to or purchased by any person in Connecticut, such purchaser or consignee
shall be authorized by this chapter to possess unstamped cigarettes in this state and the
stamping of such cigarettes shall not be prohibited by subsection (b) of section 12-302
or subsection (b) of section 12-303. If the invoices or delivery tickets specify that the
cigarettes are to be delivered to any person in any other state or jurisdiction such person
shall be authorized by the laws of such other state or jurisdiction to receive or possess
cigarettes on which the taxes imposed by such other state or jurisdiction have not been
paid and the stamping of such cigarettes shall not be prohibited by the laws of such other
state or jurisdiction. In the absence of such invoices or delivery tickets, or, if the name
or address of the consignee or purchaser is falsified or if the purchaser or consignee is
not authorized to possess unstamped cigarettes, the cigarettes so transported shall be
deemed contraband and shall be subject to confiscation. Any transporter who violates
any provision of this section shall be fined not more than one thousand dollars or imprisoned not more than one year or both, and in addition shall be liable for the tax, interest
and penalty as provided in this chapter.
(1967, P.A. 788, S. 11; P.A. 88-314, S. 17, 54; P.A. 99-109, S. 5, 8.)
History: P.A. 88-314 amended the fine applicable to any transporter who violates any provision of this section to provide
for a fine of not more than $1,000 in lieu of not more than $25 for each carton of cigarettes transported, retaining the
imprisonment provision in the penalty without change, effective July 1, 1988, and applicable to any tax which first becomes
due and payable on or after said date, to any return or report due on or after said date, or in the case of any ongoing obligation
imposed in accordance with said act, to the tax period next beginning on or after said date; P.A. 99-109 added provisions
re cigarettes the stamping of which is prohibited by Sec. 12-302 or 12-303 and made a technical change, effective July
1, 1999.