Connecticut General Statutes

Conn. Gen. Stat. § 12-296a (2026)

Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level

✓ current as of May 2026

Find cases: SyfertCases citing this section CT-CGAcga.ct.gov (official) JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

In addition to the tax imposed pursuant to section 12-296, if the tax imposed by the federal government on cigarettes manufactured in or imported into the United States ever falls below eight dollars per thousand, generally, on cigarettes weighing not more than three pounds per thousand or sixteen dollars and eighty cents per thousand, generally, on cigarettes weighing more than three pounds per thousand, a tax is imposed on all cigarettes held in the state by any person for sale equal to the difference between: (1) The tax imposed on such cigarettes by the federal government at or prior to the time such cigarettes become subject to taxation in this state; and (2) the tax which would have been imposed on such cigarettes by the federal government if the rate of tax on cigarettes by the federal government at the time a tax was imposed on such cigarettes by the federal government was equal to the rate of tax on such cigarettes by the federal government on July 1, 1985.

(P.A. 85-600, S. 3, 4.)

(Return to Chapter
Table of Contents)

(Return to
List of Chapters)

(Return to
List of Titles)

Notes of Decisions

Cited in 1 case, 1993–1993 · leading case: Johnson v. Meehan, 626 A.2d 244 (Conn. 1993).

Sort: Relevance Newest Treatment

Johnson v. Meehan, 626 A.2d 244 (Conn. 1993). · cites it 2× “” General Statutes § 12-296a provides for the imposition of additional taxes if the federal rate of taxation on cigarettes falls below certain levels.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.