Title 12 — Title 12: Taxation

Sec. 12-555. Security for delinquent taxes or failure to file returns. Whenever any person (1) owes taxes under this chapter, which taxes have been finally due and payable for a period of ninety days or longer and for which any administrative or judicial remedies, or both, have b…

Sec. 12-555a. Collection of tax. State lien against real estate as security for tax. The amount of any tax, penalty or interest due and unpaid under the provisions of this chapter may be collected under the provisions of section 12-35. The warrant therein provided for shall be si…

Sec. 12-555b. Certificate of registration. (a) No person whose activities make such person subject to this chapter shall engage in such activities in this state unless a certificate of registration has been issued to such person as hereinafter prescribed. (b) Any person desiring …

Sec. 12-556. Multiple taxation prohibited. No amount taxable under this chapter shall be taxed under more than one provision of this chapter. (1971, P.A. 837, S. 19.)

Secs. 12-556a to 12-556f. Reserved for future use.

Sec. 12-556g. Surcharge on admission charge to events at Tennis Foundation of Connecticut facilities. (a) A facilities surcharge shall be imposed on the admission charge, as defined in subsection (3) of section 12-540, to the events at facilities owned or managed by the Tennis Fo…

Secs. 12-557 and 12-557a. Establishment of commission; appointment; chairman; salary. Commission to be within Department of Revenue Services for administrative purposes only. Sections 12-557 and 12-557a are repealed. (1971, P.A. 865, S. 1; P.A. 77-614, S. 148, 610; P.A. 79-404, S…

Sec. 12-557b. Definitions. As used in this chapter, sections 12-578a to 12-578e, inclusive, 12-579 and 12-580, chapter 226b, and section 53-278g, unless the context otherwise requires: (1) “Commissioner” means the Commissioner of Consumer Protection; (2) “Department” means the De…

Secs. 12-557c to 12-557e. Department of Consumer Protection to work in cooperation with Gaming Policy Board. Gaming Policy Board: Members, staff support. Gaming Policy Board: Powers and duties. Sections 12-557c to 12-557e, inclusive, are repealed, effective July 1, 2013. (P.A. 79…

Sec. 12-558. Oath. Bond. Action by board. Section 12-558 is repealed, effective July 1, 2013. (1971, P.A. 865, S. 2; 1972, P.A. 187, S. 1; P.A. 79-404, S. 9, 45; P.A. 13-299, S. 94.)

Sec. 12-559. Employees. The commissioner may employ stewards for thoroughbred racing, judges for harness racing and jai alai, and veterinarians who shall be exempt from classified service, and may employ, subject to the provisions of chapter 67, such other employees as may be nec…

Sec. 12-560. Bonding of employees. The commissioner may, if he determines that it is necessary, require any of the department's employees to give bond in such amount as the commissioner may determine. Every such bond when duly executed and approved shall be filed in the office of…

Sec. 12-561. Conflict of interest. No commissioner or unit head or employee of the department shall directly or indirectly, individually or as a member of a partnership or as a shareholder of a corporation, have any interest whatsoever in dealing in any lottery, racing, fronton, …

Sec. 12-562. Enforcement. Regulations. Racing and jai alai meeting dates. (a) Except as provided in subsection (b) of this section, the commissioner shall have power to enforce the provisions of this chapter and chapter 226b, and shall adopt all necessary regulations for that pur…

Sec. 12-563. Adoption, publication and posting of regulations. All regulations of the department shall be adopted in the manner provided in chapter 54. The commissioner shall, at least annually, on or before December thirty-first of each year, either (1) publish in convenient pam…

Sec. 12-563a. Informational materials re programs for prevention, treatment and rehabilitation of chronic gamblers. The Commissioner of Consumer Protection shall, within available resources, prepare and distribute informational materials designed to inform the public of the progr…

Sec. 12-564. Annual reports. Studies. (a) The Commissioner of Consumer Protection shall make an annual report in writing to the Governor as provided in section 4-60 and shall make such additional reports as the Governor may from time to time reasonably request. The annual report …

Sec. 12-564a. Monthly report re investigations and arrest data. The Commissioner of Consumer Protection shall submit a report to the Commissioner of Emergency Services and Public Protection and the joint standing committee of the General Assembly having cognizance of matters rela…

Sec. 12-565. Powers of commissioner. The commissioner may conduct any inquiry, investigation or hearing necessary to carry out the provisions of this chapter. The commissioner shall have power to administer oaths and take testimony under oath concerning the matter of inquiry or i…

Sec. 12-565a. Regulations on wagering on sporting events. Section 12-565a is repealed, effective July 1, 2021. (P.A. 17-209, S. 2; P.A. 21-23, S. 45.)

Sec. 12-566. Record of proceedings to be public. The commissioner shall provide books in which shall be kept a true, faithful and correct record of all of the department's proceedings, which books shall be open to the public as provided in section 1-210. (1971, P.A. 865, S. 10; P…

Sec. 12-567. Organizational units. Section 12-567 is repealed, effective July 1, 2011. (1971, P.A. 865, S. 11; 1972, P.A. 187, S. 4; P.A. 74-39, S. 1, 2; P.A. 79-404, S. 18, 45; P.A. 87-88; P.A. 96-212, S. 28, 32; P.A. 11-51, S. 182; 11-233, S. 18.)

Sec. 12-568. Operation of lotteries. Lottery Fund. Participation in joint lottery games. Payment of prizes and compensation. Certification of balance in fund in excess of division needs. Unclaimed prize moneys to be used for educational purposes. Transfers to General Fund. Sectio…

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. 12-575a. Transferred to Sec. 12-572a.

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…