Title 12, Title 12: Taxation

Sec. 12-568a. Regulation of state lottery. The Department of Consumer Protection shall adopt regulations, in accordance with chapter 54, for the purpose of assuring the integrity of the state lottery, concerning the regulation of the state lottery under the operation and manageme…

Sec. 12-569. Breach of fiduciary responsibility by lottery sales agent. (a)(1) If the president of the Connecticut Lottery Corporation determines that any lottery sales agent has breached such agent's fiduciary responsibility to the corporation in that the account of such lottery…

Sec. 12-569a. Lottery advertising. Section 12-569a is repealed, effective July 1, 1996. (P.A. 79-273; 79-404, S. 6, 45; P.A. 83-77, S. 1, 2; P. A. 96-212, S. 31, 32.)

Sec. 12-569b. Settlement initiative program for delinquent lottery sales agents. Section 12-569b is repealed, effective July 1, 2011. (P.A. 10-70, S. 2; P.A. 11-51, S. 182; 11-233, S. 18.)

Sec. 12-570. Forgery, counterfeiting or altering of tickets: Class A misdemeanor. Any person who forges or counterfeits any ticket made for the purposes of any lottery or pari-mutuel system permitted under this chapter, or who alters any number of such a ticket, or who offers for…

Sec. 12-570a. Sale of an out-of-state lottery ticket: Class A misdemeanor. (a) A person is guilty of sale of an out-of-state lottery ticket when he sells, delivers, advertises or offers for sale in this state, for a fee, any lottery ticket for any out-of-state lottery game. (b) S…

Sec. 12-570b. Suspension of sales of Powerball tickets. Section 12-570b is repealed, effective October 1, 2023. (June Sp. Sess. P.A. 99-2, S. 10, 72; P.A. 00-230, S. 9; P.A. 23-85, S. 4.)

Sec. 12-571. Sale of off-track betting systems. Regulation of off-track betting systems. (a) The Commissioner of Consumer Protection shall enter into negotiations with a person or business organization for the award of a contract of sale of the off-track betting system including,…

Sec. 12-571a. Twenty-four off-track betting branch facilities authorized. Simulcasting and other amenities. Location of facilities. State and municipal approval. Report. (a) The Department of Consumer Protection shall not operate or authorize the operation of more than twenty-fou…

Sec. 12-571b. Moratorium on tele-track facilities. Section 12-571b is repealed. (P.A. 79-213, S. 1, 2; 79-404, S. 6, 45; P.A. 81-46, S. 2, 4; P.A. 83-14, S. 2, 4; P.A. 85-14, S. 2, 4; P.A. 87-528, S. 2, 4; P.A. 89-282, S. 2, 5; P.A. 91-366, S. 2, 5; May Sp. Sess. P.A. 92-17, S. 5…

Sec. 12-572. Off-track betting facilities. Deposit of daily receipts. Distribution of sums in pari-mutuel pool. Contract disputes. (a) The commissioner may establish or authorize the establishment of such off-track betting facilities throughout the state for the purpose of receiv…

Sec. 12-572a. (Formerly Sec. 12-575a). Municipal income from money wagered. Section 12-572a is repealed, effective June 25, 1993. (P.A. 74-249, S. 1, 6; P.A. 79-404, S. 28, 45; P.A. 83-356, S. 1, 2; P.A. 86-318, S. 1, 2; P.A. 93-332, S. 41, 42.)

Sec. 12-572b. Advance deposit wagers. Penalties. (a) For the purposes of this section, “advance deposit wager” means an off-track betting wager on racing events by means of telephone or other electronic means. Any advance deposit wager that originates or is placed from within the…

Sec. 12-573. Certification of balance in betting fund in excess of department needs. Transfer to General Fund. Until the effective date of transfer of ownership of the off-track betting system, and from time to time the commissioner shall estimate, and certify to the Comptroller,…

Sec. 12-573a. Operation of frontons. The department may authorize the operation of frontons in the state for exhibition of the Spanish ball game called jai alai or pelota. The operation of all frontons shall be under the supervision of the department. (1972, P.A. 187, S. 11; P.A.…

Sec. 12-574. Licensing. (a) Association licensees. No person or business organization may conduct a meeting at which racing or the exhibition of jai alai is permitted for any stake, purse or reward or operate the off-track betting system unless such person or business organizatio…

Sec. 12-574a. Town referendum on racing and fronton. Sunday operation for racing and jai alai events and off-track pari-mutuel betting on racing programs. (a) Whenever a person or business organization files an application with the department for a license to conduct an activity …

Sec. 12-574b. Horse racing. Special Revenue Advisory Board established. Appointment. Section 12-574b is repealed. (P.A. 77-469, S. 1, 2; P.A. 79-404, S. 44, 45.)

Sec. 12-574c. Licensing moratorium. Exceptions. (a) The Department of Consumer Protection shall not issue a license authorizing any person, firm, corporation or association to conduct horse racing or jai alai events. (b) Notwithstanding the provisions of subsection (a) of this se…

Sec. 12-574d. Collection and testing of urine specimens from racing dogs. Regulations. Section 12-574d is repealed, effective October 1, 2024. (P.A. 97-277, S. 1, 13; June 30 Sp. Sess. P.A. 03-6, S. 179; P.A. 11-51, S. 182; P.A. 24-1, S. 11.)

Sec. 12-575. Pari-mutuel betting. Tax. Uncashed tickets. Payments to municipalities. (a) Pari-mutuel betting permitted. The department may permit at racing events, exhibitions of the game of jai alai licensed under the provisions of this chapter or at off-track betting facilities…

Sec. 12-575b. Microchemistry Laboratory Fund established. Section 12-575b is repealed. (P.A. 85-471, S. 1, 4; P.A. 86-107, S. 14, 19; P.A. 88-364, S. 77, 123; P.A. 89-324, S. 3, 4.)

Sec. 12-575c. Combination of pari-mutuel betting into single pool. (a) The commissioner may require all pari-mutuel betting conducted at any facility conducting betting under a pari-mutuel system within the state which is based on the results of any event which occurs at any plac…

Sec. 12-576. Presence of minors at gaming establishments; penalties. Licensing of minors. Payment of claims for winnings. (a) Any person who knowingly permits any minor to wager in any gambling activity authorized under this chapter and any minor who places a wager in any gamblin…

Sec. 12-577. Audit of licensees. The commissioner shall annually cause to be made by some competent person or persons in the department a thorough audit of the books and records of each association licensee under this chapter and each casino gaming facility and the commissioner m…

Sec. 12-578. Regulations governing registration and licenses. Fees. Criminal history records checks of applicants. (a) The commissioner shall adopt regulations, in accordance with the provisions of chapter 54, governing registration and the issuance and annual renewal of licenses…

Sec. 12-578a. Regulation of casino gaming facility. (a) Not later than twelve months after the date any authorization of a casino gaming facility by any provision of the general statutes or a public or special act is effective, the commissioner shall adopt regulations, in accorda…

Secs. 12-578aa and 12-578bb. Fantasy contests. Gross receipts tax. Sections 12-578aa and 12-578bb are repealed, effective July 1, 2021. (June Sp. Sess. P.A. 17-2, S. 649, 652; P.A. 21-23, S. 45.)

Sec. 12-578b. Standards of operation and management for casino gaming facility. (a) Each casino gaming facility shall submit to the commissioner a description of its standards of operation and management of all gaming operations. The description shall include: (1) Accounting cont…

Sec. 12-578c. Licensing of gaming employee, nongaming vendor, gaming services and gaming affiliate. (a) No person may commence or continue employment on the gaming floor or in a gaming-related position in a casino gaming facility unless such person holds a gaming employee license…

Sec. 12-578d. Presence of minors and employment of young adults at casino gaming facility. (a) For the purposes of this section, “alcoholic liquor” has the same meaning as provided in section 30-1. (b) Except as provided in subsection (c) of this section, no person under the mini…

Sec. 12-578e. Assessment and payment of costs of regulating casino gaming facility. (a) Commencing in any fiscal year that a casino gaming facility is authorized by any provision of the general statutes to conduct authorized games, and on or before September thirtieth in each fis…

Sec. 12-578f. Authorization of MMCT Venture, LLC to operate casino gaming facility. (a) For the purposes of this section and section 12-578g: (1) “Authorized games” means any game of chance, including, but not limited to, blackjack, poker, dice, money-wheels, roulette, baccarat, …

Sec. 12-578g. Payments by MMCT Venture, LLC. (a) For the purposes of this section, “gross gaming revenue” has the same meaning as provided in section 12-557b. (b) Not later than thirty days after the date the authorization of MMCT Venture, LLC, to conduct authorized games at a ca…

Sec. 12-578h. Payments from municipal gaming account to municipalities. (a) There is established an account to be known as the “municipal gaming account” which shall be a separate, nonlapsing account within the Mashantucket Pequot and Mohegan Fund established by section 3-55i. Th…

Sec. 12-578i. Advisory Council on Large Entertainment Venues. (a)(1) There is established an Advisory Council on Large Entertainment Venues. Any of the following amusement, entertainment or recreation facilities that have a seating capacity greater than five thousand persons shal…

Sec. 12-578j. Payment to state. (a) Not later than June 30, 2019, MMCT Venture, LLC, as defined in subsection (a) of section 12-578f, shall pay to the state thirty million dollars for deposit in the General Fund. Such money shall be credited against any unpaid required payments p…

Sec. 12-579. Admissions tax by ordinance. Any municipality may, by ordinance, impose a tax of ten per cent of the admission charge, as defined in subsection (3) of section 12-540, to any place licensed by the Department of Consumer Protection and containing a pari-mutuel system t…

Sec. 12-580. Administration and enforcement. This chapter shall be administered by the tax collector of the municipality. All forms necessary or convenient for the enforcement of this chapter shall be prescribed by the Commissioner of Revenue Services and shall be printed and fur…

Sec. 12-581. Returns. Payment of tax. Penalties. Each person subject to a tax imposed under section 12-579, shall file a return on or before the twentieth of each month setting forth the amount of tax due for the preceding month and such additional information as the tax collecto…

Sec. 12-582. Appeal. Costs. Lack of probable cause. Any taxpayer aggrieved because of any order, decision, determination or disallowance of the tax collector of the municipality under the provisions of this chapter may, within one month after service upon the taxpayer of notice o…

Sec. 12-583. Definitions. Section 12-583 is repealed. (P.A. 77-543, S. 1, 7; P.A. 79-404, S. 33, 45; 79-631, S. 30, 111; P.A. 80-133, S. 9, 10.)

Sec. 12-584. Disclosure of financial information. Filing requirements. Penalties for failure to comply. Appeal. (a) Each licensee of the department, other than an occupational licensee, shall file, on or before April fifteenth of each year, with the department: (1) Certified fina…

Sec. 12-585. Billing for department expenses. Penalties for failure to comply. (a) All reasonable expenses incurred by or on behalf of the department for any investigation of a person or business organization in connection with an initial application or contract, the application …

Sec. 12-586. False or fraudulent information. Class A misdemeanor. Any person who furnishes false or fraudulent financial information under this chapter or section 12-562 shall be guilty of a class A misdemeanor. (P.A. 77-543, S. 5, 7.)

Sec. 12-586f. Assessment of Mashantucket Pequot Tribe for expenses of administering Tribal-State Compact. Criminal history records checks of applicants for casino gaming licenses. (a) For the purposes of this section, “tribe” means the Mashantucket Pequot Tribe and “compact” mean…