Conn. Gen. Stat. § 12-300
Resale of stamps restricted. Redemption
Connecticut · General Statutes of Connecticut Chapter 214 — Cigarette Taxes · Status: effective
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- Citation
- Conn. Gen. Stat. § 12-300, Resale of stamps restricted. Redemption, Connecticut, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2174706
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Full text
No distributor or dealer shall sell or transfer any stamps issued under the provisions of this chapter, provided the commissioner may, at his discretion, authorize distributors to sell stamps for the purposes of facilitating a tax increase program. The commissioner shall redeem any unused stamps presented by any licensed distributor or licensed dealer at a price equal to the amount paid for such stamps by such dealer or distributor. The commissioner shall, upon proof satisfactory to him and in accordance with regulations promulgated by him, redeem any stamp affixed to any package of cigarettes which has become unfit for use and consumption or unsalable.