Title 3 — Title 3: State Elective Officers

Sec. 3-111. Salary and bond. Office of Comptroller full time. On and after January 4, 2023, the Comptroller shall receive an annual salary equal to the salary of a judge of the Superior Court under subsection (a) of section 51-47, provided thereafter, no increase in the annual sa…

Sec. 3-112. Powers and duties. (a) The Comptroller shall: (1) Establish and maintain the accounts of the state government and perform such other duties as are prescribed by the Constitution of the state; (2) register all warrants or orders for the disbursement of the public money…

Sec. 3-112a. Substitution of securities for retainages on state contracts and subcontracts. (a) Under any contract made or awarded by the state, or by any public department or official thereof, or under any subcontract made directly thereunder with the contractor, the contractor …

Sec. 3-113. Deputy Comptroller. The Comptroller shall appoint a deputy, who shall be sworn to the faithful discharge of his duties and shall perform all the duties of the Comptroller in case of his sickness or absence and such other duties as may be prescribed. (1949 Rev., S. 188…

Sec. 3-113a. Assistant comptrollers. Notwithstanding any provision of the general statutes, the Comptroller may appoint such assistant comptrollers as necessary for the efficient conduct of the business of the Comptroller. Such assistant comptrollers shall be in the unclassified …

Sec. 3-114. Accounting for receipts. The Comptroller shall be notified of the payment of all moneys into the Treasury and shall establish an accounting procedure applicable to all receipts at the source of their collection. (1949 Rev., S. 189.)

Sec. 3-114a. Recording of revenue received after end of fiscal year. Section 3-114a is repealed. (February, 1965, P.A. 418, S. 1; 1967, P.A. 363, S. 3.)

Sec. 3-114b. Recording of estimated sales and use tax to be received after close of fiscal year. At the close of each fiscal year the Comptroller is authorized to record as revenue of such year, the amount of sales and use taxes to be received for the calendar quarter ending at t…

Sec. 3-114c. Recording of cigarette tax revenue received at end of fiscal year. At the end of each fiscal year, the Comptroller is authorized to record as revenue for such fiscal year the amount of tax revenue received by the Commissioner of Revenue Services under the provisions …

Sec. 3-114d. Recording of alcoholic beverage tax revenue received at end of fiscal year. At the end of each fiscal year commencing with the fiscal year ending on June 30, 1976, the Comptroller is authorized to record as revenue for such fiscal year the amount of tax imposed under…

Sec. 3-114e. Recording of motor vehicle fuels tax revenue and motor carrier road tax revenue received at end of fiscal year. At the end of each fiscal year commencing with the fiscal year ending on June 30, 1987, the Comptroller is authorized to record as revenue for such fiscal …

Sec. 3-114f. Recording of utility company tax revenue and petroleum products gross earnings tax revenue received at end of fiscal year. At the end of each fiscal year commencing with the fiscal year ending on June 30, 1996, the Comptroller is authorized to record as revenue for s…

Sec. 3-114g. Recording of corporation business tax and affected business entity tax revenue received at end of fiscal year. At the end of each fiscal year, commencing with the fiscal year ending on June 30, 1990, the Comptroller is authorized to record as revenue for such fiscal …

Sec. 3-114h. Recording of income tax revenue received at end of fiscal year. At the end of each fiscal year commencing with the fiscal year ending on June 30, 1992, the Comptroller is authorized to record as revenue for such fiscal year the amount of tax that is required to be pa…

Sec. 3-114i. Recording of hospital taxes received each year by letter postmarked in July. Section 3-114i is repealed, effective June 6, 2024. (P.A. 94-9, S. 35, 41; P.A. 96-221, S. 7, 25; P.A. 24-151, S. 109.)

Sec. 3-114j. Recording of payments from Indian tribes received each year in July. At the end of each fiscal year commencing with the fiscal year ending on June 30, 1995, the Comptroller is authorized to record as revenue for such fiscal year the amount of any payments which are r…

Sec. 3-114k. Recording of revenue for the fiscal year ending June 30, 1995. Section 3-114k is repealed, effective October 1, 2002. (P.A. 95-160, S. 52, 69; P.A. 96-139, S. 12, 13; P.A. 02-103, S. 26; S.A. 02-12, S. 1.)

Sec. 3-114l. Recording of payments from the Energy Conservation and Load Management Funds. At the end of each fiscal year commencing with the fiscal year ending on June 30, 2003, the Comptroller is authorized to record as revenue for such fiscal year the amount of any payments fr…

Sec. 3-114m. Recording of real estate conveyance tax revenue received at end of fiscal year. At the end of each fiscal year commencing with the fiscal year ending on June 30, 2003, the Comptroller is authorized to record as revenue for such fiscal year the amount of tax that is r…

Sec. 3-114n. Recording of revenue from gross earnings tax on cable and satellite television systems received at end of fiscal year. At the end of each fiscal year commencing with the fiscal year ending June 30, 2003, the Comptroller is authorized to record as revenue for such fis…

Sec. 3-114o. Recording of revenue from deposit initiator special account balances paid to the state. At the end of each fiscal year commencing with the fiscal year ending on June 30, 2009, the Comptroller is authorized to record as revenue for such fiscal year the amount of outst…

Secs. 3-114p, 3-114q (Formerly Sec. 17b-322) and 3-114r. Recording of hospitals tax revenue received at end of fiscal year. Recording of revenue from resident day user fee in nursing homes. Recording of revenue from resident day user fee in intermediate care facility. Sections 3-…

Sec. 3-114s. Recording of revenue from tax on provision of inpatient hospital services and outpatient hospital services and nursing home and intermediate care facility resident day user fees. At the close of each fiscal year commencing with the fiscal year ending June 30, 2018, t…

Sec. 3-115. Preparation of accounting statements; monthly cumulative financial statements; annual report to the Governor. (a)(1) The Comptroller shall prepare all accounting statements relating to the financial condition of the state as a whole, the condition and operation of sta…

Sec. 3-115a. Providing for budgetary and financial reporting needs of the executive branch. The Comptroller, in carrying out accounting processes and financial reporting that meet constitutional needs, shall provide for the budgetary and financial reporting needs of the executive…

Sec. 3-115b. Generally accepted accounting principles. (a) Commencing with the fiscal year ending June 30, 2014, the Comptroller, in the Comptroller's sole discretion, may initiate a process intended to result in the implementation of the use of generally accepted accounting prin…

Sec. 3-115c. Report to the Governor for the fiscal year ending June 30, 1995. Section 3-115c is repealed, effective October 1, 2002. (P.A. 95-160, S. 53, 69; P.A. 96-139, S. 12, 13; S.A. 02-12, S. 1.)

Sec. 3-115d. CORE-CT policy board. Section 3-115d is repealed, effective June 23, 2015. (June 30 Sp. Sess. P.A. 03-6, S. 107; P.A. 15-123, S. 7.)

Sec. 3-115e. CORE-CT biennial reports. The State Comptroller shall report, not later than October 1, 2015, and every two years thereafter, to the Governor and the General Assembly, in accordance with the provisions of section 11-4a, on the CORE-CT system. Such reports shall inclu…

Sec. 3-116. Transferred to Chapter 298b, Sec. 16a-118.

Secs. 3-116a and 3-116b. Transferred to Chapter 57, Secs. 4a-7 and 4a-6, respectively.

Sec. 3-117. Claims against the state. Process for constituent units of the state system of higher education. Recoupment by the state system of higher education. Recoupment by the state of agency expenses for basic telephone, toll telephone, teletypewriter or computer exchange ser…

Sec. 3-117a. Management of state employee unemployment compensation claims. (a) The Comptroller shall manage all claims for unemployment compensation filed by state employees against all state agencies, maintain adequate records of all such claims and assist state agencies with a…

Sec. 3-117b. Determination of amount of labor-management savings realized pursuant to the State Employees Bargaining Agent Coalition agreement with the state. (a) The Comptroller shall determine the amount of labor-management savings realized by the State of Connecticut for each …

Sec. 3-118. Insurance. Section 3-118 is repealed. (1949 Rev., S. 2183; 1963, P.A. 348, S. 4.)

Sec. 3-119. Payment of salaries and other payments; statement of officers. Electronic system for personnel data. (a) The Comptroller shall pay all salaries and wages not less than ten calendar days or more than fifteen calendar days after the close of the payroll period in which …

Sec. 3-119a. Retirement data base system; time and attendance system. (a) The Comptroller shall develop, implement and maintain a comprehensive retirement data base system and shall regularly consult and inform the State Employees Retirement Commission concerning the system. (b) …

Sec. 3-119b. Election to decline compensation or benefit by state official. Notwithstanding any other provision of the general statutes, any elected or appointed state official of the executive, legislative or judicial branch may, at such official's sole discretion, elect to decl…

Sec. 3-120. Wages of persons employed about State Capitol and grounds. Section 3-120 is repealed. (1949 Rev., S. 196; March, 1950, S. 67d; 1967, P.A. 363, S. 8.)

Sec. 3-121. Comptroller's Service Fund. There shall continue to be a revolving fund known as the “Comptroller's Service Fund”. Said fund shall be allocated by the Comptroller as the financing of interdepartmental and other transactions of his office requires. (1949 Rev., S. 208; …

Sec. 3-121a. GAAP salary reserve account. Section 3-121a is repealed, effective May 4, 2011. (P.A. 10-173, S. 1; P.A. 11-6, S. 165.)

Sec. 3-122. Relief payments under bylaws of Police Association of Connecticut. When any person, under the provisions of the constitution and bylaws of the Police Association of Connecticut, is entitled to relief from said association as a police officer injured in the line of dut…

Sec. 3-122a. Fallen Officer Fund. (a) For purposes of this section: (1) “Dependent child” means a child, whether by blood or adoption, of a police officer who (A) is under the age of twenty-two and was dependent on the earnings of such officer at the time of such officer's death,…

Sec. 3-123. Relief payments and wage replacement benefits under bylaws of Connecticut State Firefighters Association. (a) Whenever a person, under the provisions of the constitution and bylaws of the Connecticut State Firefighters Association, is entitled to relief from said asso…

Sec. 3-123a. Preretirement counseling of state and municipal employees. The Comptroller shall provide preretirement counseling services to employees of the state and to the members of the Municipal Employees' Retirement Fund and for this purpose shall, subject to the provisions o…

Sec. 3-123aa. Connecticut Homecare Option Program for the Elderly. Connecticut Home Care Trust Fund. Advisory committee. (a) For purposes of sections 3-123aa to 3-123ff, inclusive: (1) “Depositor” means any person making a deposit, payment, contribution, gift or other deposit to …

Sec. 3-123aaa. Definitions. As used in this section and sections 3-123bbb to 3-123hhh, inclusive: (1) “Health Care Cost Containment Committee” means the committee established in accordance with the ratified agreement between the state and the State Employees Bargaining Agent Coal…

Sec. 3-123b. Payroll deductions for retired and pensioned employees. The Comptroller shall provide the same payroll deduction privileges to retired state employees and other persons receiving salary, pension or similar payments from the state as is provided for state employees. (…

Sec. 3-123bb. Powers of Comptroller re Connecticut Home Care Trust Fund. The Comptroller, on behalf of the trust and for purposes of the trust, may: (1) Receive and invest moneys in the trust in any instruments, obligations, securities or property in accordance with section 3-123…

Sec. 3-123bbb. Enrollment procedures and requirements. Comptroller duties. (a)(1) Notwithstanding the provisions of title 38a, the Comptroller shall offer to nonstate public employers and nonprofit employers, and their respective retirees, if applicable, coverage under a partners…