Title 12 — Title 12: Taxation

Sec. 12-850. Definitions. For the purposes of this section and sections 12-851 to 12-871, inclusive: (1) “Business entity” means any partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any…

Sec. 12-851. Agreements with Mashantucket Pequot Tribe and Mohegan Tribe of Indians of Connecticut re gaming. (a) The Governor may enter into amendments to the Mashantucket Pequot procedures and to the Mashantucket Pequot memorandum of understanding with the Mashantucket Pequot T…

Sec. 12-852. Master wagering licenses for Mashantucket Pequot Tribe and Mohegan Tribe of Indians of Connecticut. (a) The commissioner may issue a master wagering license to the Mashantucket Pequot Tribe, or an instrumentality or an affiliate wholly-owned by said tribe, and a mast…

Sec. 12-853. Master wagering license for Connecticut Lottery Corporation. (a) If amendments to the Mashantucket Pequot procedures and to the Mashantucket Pequot memorandum of understanding with the Mashantucket Pequot Tribe, or a new compact with the Mashantucket Pequot Tribe, an…

Sec. 12-853a. Online lottery ticket sales fund. Section 12-853a is repealed, effective July 1, 2023. (June Sp. Sess. P.A. 21-2, S. 69; P.A. 23-204, S. 445.)

Sec. 12-854. Connecticut Lottery Corporation operation of retail sports wagering facilities. (a) Pursuant to a license issued under section 12-853, the Connecticut Lottery Corporation may operate not more than fifteen retail sports wagering facilities in the state. The corporatio…

Sec. 12-855. Online gaming service provider license. (a) No online gaming service provider shall provide goods or services to, or otherwise transact business related to Internet games or retail sports wagering with, a master wagering licensee or a licensed online gaming operator,…

Sec. 12-856. Sports wagering retailer license. (a) No sports wagering retailer shall provide services to the Connecticut Lottery Corporation under section 12-854 without a license from the department. A sports wagering retailer shall apply for a license on a form and in a manner …

Sec. 12-857. Online gaming operator license. (a) No online gaming operator shall provide services to a master wagering licensee or a licensed sports wagering retailer in the state without a license from the department. An online gaming operator shall apply for a license on a form…

Sec. 12-858. Occupational employee license. (a) An occupational employee, other than a key employee, of a master wagering licensee or a licensed online gaming operator, online gaming service provider or sports wagering retailer who will be directly or substantially involved in th…

Sec. 12-859. Key employee license. (a) Each master wagering licensee or licensed online gaming operator, online gaming service provider or sports wagering retailer shall, on or before July 1, 2022, and annually thereafter, provide in writing, to the department a list of the key e…

Sec. 12-859a. Live game employee license. (a) A live game employee, other than an individual who holds a key employee license, who will be directly or substantially involved in the operation of live online casino gaming in a manner impacting the integrity of such gaming, shall ob…

Sec. 12-859b. Provisional authority for applicant for key employee license or live game employee license. (a) Upon petition of the holder of a master wagering, online gaming operator, online gaming service provider or sports wagering retailer licensee, the commissioner may author…

Sec. 12-859c. Third-party local and national criminal background check option for certain license applicants. In place of the criminal history records check required of an applicant for a key employee license under subsection (c) of section 12-859, an applicant for a live game em…

Sec. 12-860. Key employee or occupational employee and sovereign immunity. Any individual who is a key employee, a live game employee or an occupational employee of a master wagering licensee described in section 12-852 or of an online gaming operator or online gaming service pro…

Sec. 12-861. Investigations and hearings held by commissioner. Document retention. Subpoenas. Injunctions. (a) The commissioner may conduct investigations and hold hearings on any matter under the provisions of sections 12-852 to 12-871, inclusive. Each person or business entity …

Sec. 12-862. Action by commissioner against licensee. (a) For sufficient cause found pursuant to subsection (b) of this section, the commissioner may suspend or revoke a license issued pursuant to section 12-852 or 12-853 or sections 12-855 to 12-859a, inclusive, issue fines of n…

Sec. 12-863. Requirements for conducting sports wagering, online casino gaming, and fantasy contests. Electronic wagering platform requirements. Independent review of operations. Advertising restrictions. (a)(1) An individual may only place a sports wager through retail sports wa…

Sec. 12-864. Prohibited sports wagering. (a)(1) No athlete, coach or referee who takes part in a sporting event and no individual participating in e-sports shall place any sports wager on any sporting event in which such athlete, coach, referee or individual is participating. (2)…

Sec. 12-865. Regulations. The commissioner shall adopt regulations, in accordance with the provisions of chapter 54, to the extent not prohibited by federal law or any gaming agreement or procedure entered into pursuant to the Indian Gaming Regulatory Act, P.L. 100-497, 25 USC 27…

Sec. 12-866. Payments to the state based on gross gaming revenue from online casino gaming. (a) A master wagering licensee, if licensed to operate online casino gaming pursuant to section 12-852, shall pay to the state for deposit in the General Fund: (1) Eighteen per cent of the…

Sec. 12-867. Payments to the state based on gross gaming revenue from online or retail sports wagering. Deposits in youth sports grant account. (a)(1) A master wagering licensee, if licensed to operate online sports wagering or retail sports wagering pursuant to section 12-852 or…

Sec. 12-868. Payments to the state based on gross receipts from fantasy contests. (a) A master wagering licensee, if licensed to operate fantasy contests pursuant to section 12-852 or 12-853, shall pay to the state for deposit in the General Fund: Thirteen and three-quarters per …

Sec. 12-869. Assessment of costs to regulate online sports wagering or online casino gaming. State Sports Wagering and Online Gaming Regulatory Fund. (a)(1) At the commencement of operating online sports wagering or online casino gaming pursuant to section 12-852 in any fiscal ye…

Sec. 12-870. Payments toward minimum contribution pursuant to Mashantucket Pequot memorandum of understanding and Mohegan memorandum of understanding. (a) During the five-year period commencing on the date the first license is issued pursuant to section 12-852, (1) any payment to…

Sec. 12-871. Contributions to support problem gambling programs. Each holder of a master wagering license under section 12-852 shall contribute, in each fiscal year that such holder has such license, five hundred thousand dollars to support problem gambling programs in this state…

Sec. 12-872. Nonseverability. Notwithstanding the provisions of section 1-3, if any provision of sections 12-850 to 12-871, inclusive, any amendment made to the provisions of the general statutes pursuant to public act 21-23, or any provision of an amendment or new compact entere…