Connecticut Administrative Code

Regulations of Connecticut State AgenciesSec. 12-732(b)-1. Timely filing of claim for refund after the three-year period provided by section 12-732(a)(a) (1) If a change to or correction of a taxpayer's federal tax return by the Internal Revenue Service or other competent authori…

Regulations of Connecticut State AgenciesSec. 12-733(a)-1. Notice of proposed deficiency(a) (1) Except as otherwise provided in the Income Tax Act or in subdivision(2) or (3) of this subsection, a notice of proposed deficiency assessment for a taxable year shall be mailed to the …

Regulations of Connecticut State AgenciesSec. 12-733(f)-1. Agreement extending time for assessing deficiency or claiming refund(a) If, within the time prescribed in § 12-733(a)-1 of this Part for the assessment of a deficiency, a written agreement between the Department and a tax…

Regulations of Connecticut State AgenciesSec. 12-734-1. Liens(a) The amount of any tax, penalty and interest due and unpaid shall be a lien, from the last day of the taxable year with respect to which such tax is due until discharged by payment, against all real estate of the tax…

Regulations of Connecticut State AgenciesSec. 12-735(a)-1. Penalties and interest(a) (1) If any person fails to pay the amount of tax reported to be due on such person's return (other than an amended return) within the time specified under the provisions of the Income Tax Act, th…

Regulations of Connecticut State AgenciesSec. 12-735(b)-1. Commissioner's assessment on best information(a) (1) If any person has not made a required return (other than an amended return) within three months after the due date specified for such return under the provisions of the…

Regulations of Connecticut State AgenciesSec. 12-735(d)-1. Penalty for failure to file statement of payment to another person(a) A penalty of $5.00 shall be imposed for each statement of payment to another person that an employer or payer fails to furnish to employees or payees b…

Regulations of Connecticut State AgenciesSec. 12-736(a)-1. Penalty on responsible person or persons(a) Penalty not imposed on employer. The penalty under subsection (a) of section 12-736 of the Connecticut General Statutes may not be imposed on an employer but only may be imposed…

Regulations of Connecticut State AgenciesSec. 12-739(d)-1. Application of reported overpayments(a) Definitions. As used in this section, unless the context otherwise requires, (1) \"Estimated tax\" means installments of estimated tax required to be paid under section 12-722 of th…

Regulations of Connecticut State AgenciesSec. 12-740(c)-1. Retention of records (Repealed) Repealed June 11, 2014.(Effective November 18, 1994; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2014)

Regulations of Connecticut State AgenciesSec. 12-740(c)-2. Records of employers and other persons required to file Connecticut informational returns(a) Every employer or withholding agent, as defined for federal income tax withholding purposes, required under Part IX to deduct an…

Regulations of Connecticut State AgenciesSec. 12-740-3. Returns by receiversA receiver of all the property of a person in receivership shall make an income tax return of, and pay any income tax due on, the income from such property. If the person in receivership is a Connecticut …

Regulations of Connecticut State AgenciesSec. 12-740-4. Returns for decedents(a) General. The executor or administrator of the estate of an individual who died during the taxable year, or any other person charged with the property of such a decedent, shall make and file a Connect…

Regulations of Connecticut State AgenciesSec. 12-740-5. Filing of fiduciary income tax return(a) A fiduciary of a trust or estate shall make and file the Connecticut fiduciary income tax return (Form CT-1041). When the fiduciary is a trustee of two or more trusts, the fiduciary s…

Regulations of Connecticut State AgenciesSec. 12-740-6. Connecticut income tax returns for short taxable periods(a) Resident and nonresident individuals.(1) In determining whether a resident individual who has a short taxable year due to a change in accounting period (as explaine…

Regulations of Connecticut State AgenciesSec. 12-740-7. Returns must be made and filed even if not mailed by the department (Repealed) Repealed June 11, 2014.(Effective November 18, 1994; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2…

Regulations of Connecticut State AgenciesSec. 12-740-8. Filing of returns by nonresident aliens or persons who have not been issued a social security number(a) Nonresident aliens. (1) The fact that a nonresident alien may be illegally earning income in the United States has no be…

Regulations of Connecticut State AgenciesSec. 12-740-9—12-740-10. (Repealed) Repealed March 8, 2006.

Regulations of Connecticut State AgenciesSec. 12-742-1. Offset of refunds against certain debts or obligations(a) The Commissioner of Revenue Services may credit overpayments of tax against a debt or obligation for which the Commissioner of Administrative Services is seeking reim…

Regulations of Connecticut State AgenciesSec. 12-81g-1. DefinitionsAs used in these regulations, the following terms have the meaning ascribed to them in this section. “Claimant” means any person entitled to an exemption from property tax in accordance with subdivisions (19), (20…

Regulations of Connecticut State AgenciesSec. 12-81g-2. Application and determination of eligibility(a) Any claimant, believing himself entitled to an additional exemption under subsection (a) or (b) of Section 12-81g of the Connecticut General Statutes shall apply to the assesso…

Regulations of Connecticut State AgenciesSec. 12-81g-3. Reimbursement to municipalities(a) On or before the first day of August for each year, each municipality shall file a claim with the Secretary for reimbursement to which such municipality is entitled under subsection (e) of …

Regulations of Connecticut State AgenciesSec. 12-81g-4. Penalty forfeitIn the event the Secretary of the Office of Policy and Management determines that a town, city, borough, consolidated town and city or consolidated town and borough is required to forfeit the amount specified …

Regulations of Connecticut State AgenciesSec. 12-81g-5. Penalty waiver procedures(a) The penalty pursuant to Section 12-81g of the general statutes, may be waived by the Secretary of the Office of Policy and Management provided he receives a written application for waiver within …

Regulations of Connecticut State AgenciesSec. 12-865-1. Definitions, constructions, interpretationsAs used in this section and sections 12-865-2 to 12-865-34, inclusive, of the Regulations of Connecticut State Agencies, the following words and terms have the following meanings un…

Regulations of Connecticut State AgenciesSec. 12-865-10. Geolocation and Geofencing for Fantasy Contest Providers.(a) Notwithstanding the provisions of 12-865-9 of the Regulations of Connecticut State Agencies, each electronic wagering platform that exclusively provides fantasy c…

Regulations of Connecticut State AgenciesSec. 12-865-11. Internet Gaming Account Management(a) Prior to engaging in internet gaming, a patron shall establish an internet gaming account. A patron shall have only one internet gaming account for each online gaming operator for use i…

Regulations of Connecticut State AgenciesSec. 12-865-12. Age and Identity Verification(a) Online gaming operators shall conduct a comprehensive identity check before an individual is allowed to open an internet gaming account. An online gaming operator may contract with a third-p…

Regulations of Connecticut State AgenciesSec. 12-865-13. Electronic Wagering Platform Requirements(a) The provisions of this section apply to all electronic wagering platforms used by an online gaming operator to offer any of the following, directly or through a sports wagering r…

Regulations of Connecticut State AgenciesSec. 12-865-14. Electronic Wagering Platform Requirements for Fantasy Contests(a) An online gaming operator authorized to operate fantasy contests through an agreement with a provisional licensee pursuant to Section 315 of June Special Ses…

Regulations of Connecticut State AgenciesSec. 12-865-15. Online Casino Game Approval(a) Except as otherwise determined by the department in writing, an online gaming operator shall not operate an online casino game, which shall have the same meaning as online casino gaming, unles…

Regulations of Connecticut State AgenciesSec. 12-865-16. Sports Wagering(a) Online gaming operators shall adopt comprehensive house rules for sports wagering and submit them for review and approval by the department prior to offering sports wagering. (b) House rules shall include…

Regulations of Connecticut State AgenciesSec. 12-865-17. Official Procedures for Online Lottery and Online Keno(a) The CLC shall establish written official procedures and internal controls to protect the integrity of online lottery and online keno. The operation of online lottery…

Regulations of Connecticut State AgenciesSec. 12-865-18. Requirements for Live Dealer and Peer-to-Peer Online Casino Gaming(a) All live online casino gaming shall be conducted in a secure live game environment, located in the state, not accessible by the public, and accessed thro…

Regulations of Connecticut State AgenciesSec. 12-865-19. Testing and Certification of Internet Games, Electronic Wagering Platforms and Equipment(a) All internet games and gaming equipment shall be tested and certified, in a manner and frequency deemed necessary by the department…

Regulations of Connecticut State AgenciesSec. 12-865-2. Commissioner’s Powers(a) Record retention. Every person required by sections 12-865-1 to 12-865-34, inclusive, of the Regulations of Connecticut State Agencies, to prepare, obtain or keep documents, and every person in charg…

Regulations of Connecticut State AgenciesSec. 12-865-20. Independent Testing LaboratoriesIndependent testing laboratories shall be licensed and comply with the following requirements:(1) Hold an active accreditation in accordance with NIST 800 or an active accreditation from an a…

Regulations of Connecticut State AgenciesSec. 12-865-21. Online Lottery and Keno Drawing Operations(a) Official procedures prescribing the process to conduct drawings for lottery draw games for which tickets are sold online or via a mobile application shall be utilized for every …

Regulations of Connecticut State AgenciesSec. 12-865-22. Operation of Fantasy Contests(a) An online gaming operator offering fantasy contests shall: (1) Prevent the sharing of inside information with third parties that could affect the outcome of a fantasy contest until the infor…

Regulations of Connecticut State AgenciesSec. 12-865-23. Voluntary Self-Exclusion Procedures(a) The department shall create and maintain a voluntary self-exclusion list for all gaming under the act. Any individual may have the individual’s name included on the self-exclusion list…

Regulations of Connecticut State AgenciesSec. 12-865-24. Problem Gambling Requirements(a) Each online gaming operator shall include the following information in a prominent place on the internet gaming log on screen and on the log off screen whenever the electronic wagering syste…

Regulations of Connecticut State AgenciesSec. 12-865-25. Marketing and Advertising Standards(a) Each licensee shall be responsible for the content and conduct of all gaming related advertising or marketing developed by, placed or disseminated on its behalf or to its benefit wheth…

Regulations of Connecticut State AgenciesSec. 12-865-26. Complaint Management(a) Each gaming entity licensee shall investigate each patron complaint related to such licensee’s gaming and provide a response to the patron within ten calendar days. For complaints that cannot be reso…

Regulations of Connecticut State AgenciesSec. 12-865-27. Policies and Procedures(a) Unless otherwise provided for by the department, before beginning internet gaming, an online gaming operator and sports wagering retailer shall submit their internal controls in detail in writing …

Regulations of Connecticut State AgenciesSec. 12-865-28. Financial Reporting and Auditing(a) Prior to any independent audit of a master wagering licensee or online gaming operator to be performed by a certified public accountant, the master wagering licensee or online gaming oper…

Regulations of Connecticut State AgenciesSec. 12-865-29. Enforcement and Summary Suspension(a) Investigation. The department may investigate any person with a license issued pursuant to this act for potential violation of the technical standards or state or federal law. (b) Failu…

Regulations of Connecticut State AgenciesSec. 12-865-3. General Requirements(a) Internet gaming shall only be engaged in by patrons who have established an internet gaming account. A gaming entity licensee may only allow an individual to establish one account on each electronic w…

Regulations of Connecticut State AgenciesSec. 12-865-30. Consumer Disclosure(a) Online gaming operators shall disclose to consumers their license information on the footer of the online gaming operator’s home landing webpage and on any webpages through which patrons located in th…

Regulations of Connecticut State AgenciesSec. 12-865-31. Disclosures & Incident Reporting(a) Licensees shall report to the department within one business day all incidents or allegations of misconduct involving any employee licensed by the department that threatens the integrity …

Regulations of Connecticut State AgenciesSec. 12-865-32. Data Privacy Provisions(a) Gaming entity licensees shall provide a readily accessible privacy policy to patrons on its electronic wagering platform. The privacy policy shall state the information that is required to be coll…