Connecticut § 12-318 - Seizure for nonpayment of tax.
Full text of Connecticut Connecticut General Statutes § 12-318 — Seizure for nonpayment of tax., with citation guidance and answers to common questions.
§ 12-318. Seizure for nonpayment of tax.
Sec. 12-318. Seizure for nonpayment of tax. All cigarettes with respect to the storage or use of which the tax imposed herein is not paid, as herein provided, are declared to be contraband goods and may be seized by the commissioner or his agents or employees, or by any peace officer of this state when directed by the commissioner to do so, without a warrant, provided nothing herein shall be construed to require the commissioner to confiscate unstamped cigarettes when he has reason to believe that the owner thereof is not wilfully or intentionally evading the tax imposed by this part.
(1949 Rev., S. 2000.)
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-318
What does Connecticut General Statutes § 12-318 cover?
Section 12-318 ("Seizure for nonpayment of tax.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-318?
A common citation format is "Connecticut General Statutes § 12-318" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-318 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.