Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
§ 12-326f — Connecticut Law | CourtGPT
  1. Home/
  2. Laws/
  3. Connecticut/
  4. Title 12 - Taxation/
  5. Chapter 214 - Cigarette Taxes/
  6. § 12-326f
Connecticut Legal Code

§ 12-326f

Connecticut Title 12 — Connecticut law

Ask AI about this
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.)

Source: https://www.cga.ct.gov/current/pub/chap_214.htm#sec_12-326f· Version 2026