Title 12 — Title 12: Taxation

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 Sections 12-578aa and 12-578bb are repealed, effective July 1, 2021.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…

Secs. 12-578k to 12-578z. Reserved for future use.

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.)

Secs. 12-586a to 12-586e. Reserved for future use.

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…

Sec. 12-586g. Assessment of Mohegan Tribe of Indians 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 Mohegan Tribe of Indians of Connecticut and “…

Sec. 12-587. Definitions. Imposition of tax. Exemptions. Rate. Returns and filing; due date. (a)(1) As used in this chapter: (A) “Company” includes a corporation, partnership, limited partnership, limited liability company, limited liability partnership, association, individual o…

Sec. 12-587a. Tax credit for company liable for tax on sale of petroleum products to purchaser who sells the products outside the state. Purchaser reimbursed by company for tax in purchase price of such products. (a)(1) Any company, as such term is used in section 12-587, liable …

Sec. 12-588. Conduct of business subject to tax by fiduciary. Any fiduciary who conducts or is liquidating the business or is selling the assets of any company subject to tax under section 12-587 shall be subject to requirements related to filing returns and to payment of taxes i…

Sec. 12-589. Refunds of overpayment of tax. Interest. (a)(1) Any company believing that it has overpaid any taxes imposed under section 12-587 may file a claim for refund in writing with the commissioner within three years from the due date for which such overpayment was made, st…

Sec. 12-590. Penalty for failure to pay tax when due. Waiver of penalty. (a) If any company fails to pay the tax reported to be due on its return within the time specified under the provisions of this chapter, there shall be imposed a penalty equal to ten per cent of such tax due…

Sec. 12-591. Penalties for wilful violations of requirements in this chapter. (a) Any person required under this chapter to pay any tax, or required under this chapter or by regulations adopted in accordance with the provisions of section 12-602 to make a return, keep any records…

Sec. 12-592. Inquiries, investigations or hearings related to the tax. The Commissioner of Revenue Services or any agent of said commissioner authorized to conduct any inquiry, investigation or hearing related to the tax imposed under section 12-587 may administer oaths and take …

Sec. 12-593. Deficiency assessments and related penalties. Extension of time for assessment. The commissioner shall, within three years after the due date for filing a return, or in the case of a completed return filed after such due date, within three years after the date on whi…

Sec. 12-594. Interest added to deficiency assessments. Tax due as a lien on property of the company. (a) To any taxes which are assessed under section 12-593, there shall be added interest at the rate of one per cent per month or fraction thereof which elapses from the date when …

Sec. 12-595. Application for hearing by taxpayer. Hearings ordered by commissioner. Any taxpayer aggrieved by the action of the Commissioner of Revenue Services or an authorized agent of said commissioner in fixing the amount of tax imposed under section 12-587 or any penalty or …

Sec. 12-596. Abatement of uncollectible tax. Section 12-596 is repealed. (P.A. 80-71, S. 10, 30; P.A. 90-28, S. 9.)

Sec. 12-597. Appeals by taxpayer. Any taxpayer aggrieved because of any order, decision, determination or disallowance of the Commissioner of Revenue Services made in relation to the tax imposed under section 12-587 may, not later than thirty days after service upon the taxpayer …

Sec. 12-598. Tax on gross earnings in a fiscal year received after the end of such year. Section 12-598 is repealed, effective June 4, 1996. (P.A. 80-71, S. 12, 30; P.A. 96-221, S. 24, 25.)

Sec. 12-599. Tax to constitute operating overhead of taxpayer. Limitation on price increases in this state*. (a) It is not the intention of the General Assembly that the tax imposed under section 12-587 be construed as a tax upon purchasers of petroleum products, but that such ta…

Sec. 12-600. Taxes to be paid before instituting action on tax in court. Any taxes, penalties or interest due from any company under the provisions of sections 12-587 to 12-602, inclusive, shall be paid in full before any action may be instituted in any state court to challenge a…

Sec. 12-601. Severability. If any section, part, clause or phrase in sections 12-587 to 12-602, inclusive, is for any reason held to be invalid or unconstitutional, sections, parts, clauses and phrases in said sections not held to be invalid or unconstitutional shall not be affec…

Sec. 12-602. Regulations. The Commissioner of Revenue Services shall adopt regulations in accordance with chapter 54 to implement the provisions of sections 12-587 to 12-602, inclusive, which shall be prima facie evidence of the proper interpretation of said sections. Said commis…

Secs. 12-603 to 12-609. Reserved for future use.

Secs. 12-610 to 12-629. Unincorporated business tax. Sections 12-610 to 12-629, inclusive, are repealed, effective with respect to income years of unincorporated businesses commencing on or after January 1, 1983. (P.A. 81-255, S. 2–21, 37; P.A. 81-411, S. 7; Nov. Sp. Sess. P.A. 8…

Secs. 12-630 to 12-630z. Reserved for future use.

Sec. 12-630aa. Short title: R.E. Van Norstrand Neighborhood Assistance Act. Sections 12-630aa to 12-638, inclusive, shall be known as the “R.E. Van Norstrand Neighborhood Assistance Act”. (P.A. 95-268, S. 1, 11.) History: P.A. 95-268 effective July 6, 1995.

Sec. 12-631. Definitions. As used in this chapter, the following terms have the following meanings: (1) “Business firm” means any business entity authorized to do business in the state and subject to the tax due under the provisions of chapter 207, 208, 209, 210, 211, 212 or 213a…

Sec. 12-632. Lists of eligible programs. Application by businesses. Limitations on tax credits. (a)(1) Except as otherwise provided in subdivision (2) of this subsection, on or before July first of each year, any municipality desiring to obtain benefits under the provisions of th…

Sec. 12-632a. Proration of tax credits, when. If, for any fiscal year, all of the proposals submitted to the Commissioner of Revenue Services pursuant to section 12-632 claim tax credits in excess of the limit provided for in subsection (i) of said section 12-632, the commissione…

Sec. 12-633. Amount of tax credits; generally. The Commissioner of Revenue Services shall grant a credit against any tax due under the provisions of chapter 207, 208, 209, 210, 211 or 212 in an amount not to exceed sixty per cent of the total cash amount invested during the taxab…

Sec. 12-634. Amount of tax credits; child care centers. The Commissioner of Revenue Services shall grant a credit against any tax due under the provisions of chapter 207, 208, 209, 210, 211 or 212 in an amount not to exceed sixty per cent of the total cash amount invested during …

Sec. 12-635. Amount of tax credits; energy conservation, job training, college access loan forgiveness and programs serving low-income persons. The Commissioner of Revenue Services shall grant a credit against any tax due under the provisions of chapter 207, 208, 209, 210, 211 or…