Title 12 — Title 12: Taxation

Sec. 12-729. Final assessment of deficiency. Protest. Notice of determination. (a) Sixty days after the date on which it is mailed, a notice of proposed assessment of a deficiency shall constitute a final assessment of the amount of tax specified together with interest, additions…

Sec. 12-729a. Jeopardy assessment. (a) If the commissioner believes that the collection of any tax imposed under this chapter, including any amount of tax required to be deducted and withheld and paid over to the commissioner, will be jeopardized by delay, the commissioner shall …

Sec. 12-730. Appeals. Notwithstanding the provisions of chapter 54 to the contrary, any taxpayer aggrieved because of any determination or disallowance by the commissioner under section 12-729, 12-729a or 12-732 may, not later than thirty days after notice of the commissioner's d…

Sec. 12-731. Understatement of tax due to mathematical error. In the event that the amount of tax is understated on the taxpayer's return due to a mathematical error, the Commissioner of Revenue Services shall notify the taxpayer that an amount of tax in excess of that shown on t…

Sec. 12-732. Refunds. (a)(1) If any tax has been overpaid, the taxpayer may file a claim for refund in writing with the commissioner within three years from the due date for which such overpayment was made, stating the specific grounds upon which the claim is founded, provided if…

Sec. 12-733. Limits on time for making of deficiency assessments. (a) Except as otherwise provided in this chapter, a notice of proposed deficiency assessment shall be mailed to the taxpayer within three years after the return is filed. No deficiency shall be assessed or collecte…

Sec. 12-734. Collection. Warrants. Liens. Foreclosure. 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 signed by the commissioner or hi…

Sec. 12-735. Failure to pay tax or make return. Penalty. Waiver of penalties. Penalty for failure to file statement of payment to another person. (a) If any person fails to pay the amount of tax reported to be due on his return within the time specified under the provisions of th…

Sec. 12-736. Penalty for failure to collect, account for and pay over tax or evasion or defeat of tax. Penalty for fraud. (a) Any person required to collect, truthfully account for and pay over the tax imposed under this chapter who wilfully fails to collect such tax or truthfull…

Sec. 12-737. Penalties for wilful violations. (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 this chapter to make a return, keep any records or supply any information, who wi…

Sec. 12-738. Penalty for false statement relating to withholding allowance. In addition to any other penalty provided by law, if any individual, in claiming a withholding allowance, makes a statement which results in a decrease in the amounts deducted and withheld under this chap…

Sec. 12-739. Credit of overpayments. (a)(1) The commissioner, within the applicable period of limitations may credit an overpayment of income tax and interest on such overpayment against any liability in respect of any tax imposed by this state on the person who made the overpaym…

Sec. 12-740. Administration and enforcement. Keeping of records. Examination of records. Hearings. Testimony. (a) The Commissioner of Revenue Services shall administer and enforce the tax imposed under this chapter and is authorized to adopt regulations and to require such facts …

Sec. 12-741. Rules and rulings in lieu of regulations. Notwithstanding the provisions of chapter 54 and this chapter, the Commissioner of Revenue Services may, in any instance in which, in accordance with said chapter 54 or this chapter, he may or is required to adopt regulations…

Sec. 12-742. Withholding of refund from persons owing debts or obligations to the state or in default of certain student loans. (a) In cases where any person or entity is due a refund of state income taxes, and that same person owes a debt or obligation for which the Commissioner…

Sec. 12-743. Contributions from refunds to special accounts. (a) Any taxpayer filing a return under this chapter may contribute any part of a refund under this chapter to (1) the organ transplant account established pursuant to section 17b-288, (2) the AIDS research education acc…

Sec. 12-743a. Contributions from refunds to the Military Relief Fund. (a) Any taxpayer filing a return under this chapter for taxable years commencing on or after January 1, 2005, may contribute all or part of a refund under this chapter to the Military Relief Fund established in…

Sec. 12-744. Amount required to be shown on a form when item is other than a whole-dollar amount. (a) The commissioner shall allow any taxpayer, at his option, to provide with respect to any amount required to be shown on a form prescribed for any return, statement or other docum…

Sec. 12-745. Order of credits. (a) Whenever a taxpayer is eligible to claim more than one income tax credit under this chapter, the credits shall be claimed for the taxable year in the following order: (1) Any credit under section 12-703; (2) any credit under section 12-704; (3) …

Sec. 12-746. Rebate. (a) Any taxpayer subject to tax pursuant to this chapter who files a Connecticut income tax return for the taxable year commencing January 1, 1997, on or before May 1, 1998, or, for a taxpayer who has been granted an extension to file such return, October 16,…

Secs. 12-747 to 12-789. Reserved for future use.

Sec. 12-790. Persons providing tax preparation services and facilitators. Definitions. Prohibited activities. Penalty. (a) As used in this section: (1) “Attorney” means an attorney admitted to practice law in this state or one or more of the other states or jurisdictions of the U…

Sec. 12-790a. Tax preparers and facilitators. Permits. Penalties. Inactive permit status. Exemptions. Confidentiality of personal financial information gathered pursuant to an investigation. (a) As used in sections 12-790a to 12-790c, inclusive, “attorney”, “certified public acco…

Sec. 12-790b. Written disclosure by tax preparer prior to providing tax preparation services. Prior to providing tax preparation services, a tax preparer shall provide to any person requesting such services a written disclosure that includes: (1) The tax preparer's name, principa…

Sec. 12-790c. Denial, suspension or revocation of permit. Hearing. (a)(1) No tax preparer or facilitator shall do or commit any of the following acts or omissions, and the commissioner may deny the issuance of an initial or a renewal permit and may suspend or revoke any such perm…

Secs. 12-791 to 12-799. Reserved for future use.

Sec. 12-800. Short title: Connecticut Lottery Corporation Act. Sections 12-563a and 12-800 to 12-818, inclusive, may be cited as the “Connecticut Lottery Corporation Act”. (P.A. 96-212, S. 1, 32.) History: P.A. 96-212 effective July 1, 1996.

Sec. 12-801. Definitions. As used in section 12-563a and sections 12-800 to 12-818, inclusive, the following terms have the following meanings unless the context clearly indicates another meaning: (1) “Board” or “board of directors” means the board of directors of the corporation…

Sec. 12-802. Connecticut Lottery Corporation. Establishment. Board membership. Meetings. Employees. (a) There is created a body politic and corporate, constituting a public instrumentality and political subdivision of the state created for the performance of an essential governme…

Sec. 12-802a. Employee licenses. No person shall be employed by the Connecticut Lottery Corporation until such person has obtained an occupational license issued by the Commissioner of Consumer Protection in accordance with regulations adopted under section 12-568a. (P.A. 97-277,…

Sec. 12-802b. Information required for licensing. Criminal history records checks. Licensing and regulation of employees. Section 12-802b is repealed, effective July 1, 2005. (P.A. 97-277, S. 5, 13; P.A. 01-175, S. 7, 32; June Sp. Sess. P.A. 05-3, S. 117.)

Sec. 12-803. Perpetual succession. Termination. The corporation shall have perpetual succession. Such succession shall continue until the existence of the corporation is terminated by law, provided no such termination shall affect any outstanding contractual obligation of the cor…

Sec. 12-804. Board of directors. (a) The powers of the corporation shall be vested in and exercised by the board of directors. Notwithstanding subsection (a) of section 1-121, until the appointment of five directors, a majority of the ex-officio directors then in office or their …

Sec. 12-805. Officers of the corporation. (a) The board shall appoint officers of the corporation, which shall include a president, a secretary, and such other officers as the board may approve. Such officers shall not be members of the board, shall serve at the pleasure of the b…

Sec. 12-806. Purpose. Powers. (a) The purposes of the corporation shall be to: (1) Operate and manage the lottery, and retail sports wagering, online sports wagering and fantasy contests if licensed pursuant to section 12-853, in an entrepreneurial and business-like manner free f…

Sec. 12-806a. Regulation of activities. Approval of procedures. Testing and certification of lottery gaming system, lottery draw games and keno. Approval of lottery draw game or keno. (a) As used in this section, “procedure” has the same meaning as provided in section 1-120. (b) …

Sec. 12-806b. Assessment of Connecticut Lottery Corporation. Payments to Office of Policy and Management. Lottery assessment account. (a) Commencing July 1, 2011, and annually thereafter, the Office of Policy and Management shall assess the Connecticut Lottery Corporation in an a…

Sec. 12-806c. Agreements with Mashantucket Pequot Tribe and Mohegan Tribe of Connecticut re keno. (a) Notwithstanding the provisions of section 3-6c, the Secretary of the Office of Policy and Management, on behalf of the state of Connecticut, may enter into separate agreements wi…

Sec. 12-806d. Exclusive operation and management of lottery games. Exception. The Connecticut Lottery Corporation shall exclusively operate and manage the sale of lottery games in the state of Connecticut except on the reservations of the Mashantucket Pequot Tribe and the Mohegan…

Sec. 12-807. Duties. (a) The corporation shall: (1) Comply with all laws, rules and regulations of the United States and the state of Connecticut; (2) Comply with regulations, adopted by the Department of Consumer Protection in accordance with chapter 54; (b) The corporation shal…

Sec. 12-808. Transfer of lottery. (a) As soon as practicable after July 1, 1996, and the organization of the corporation, the corporation shall enter into such agreements as the board shall authorize in order to effect the transfer, assignment and delivery to the corporation from…

Sec. 12-809. Performance bonds. Each director and the president shall execute a surety bond in the penal sum of fifty thousand dollars. The chairman of the board may execute a blanket position surety bond, or arrange for separate surety bonds, covering each director, the presiden…

Sec. 12-810. Compliance with Freedom of Information Act. Exceptions. (a) The Freedom of Information Act, as defined in section 1-200, shall apply to all actions, meetings and records of the corporation, except (1) where otherwise limited by subsection (c) of this section as to ne…

Sec. 12-811. Conflict of interest. (a) The president and all directors, officers and employees of the corporation shall be state employees for purposes of sections 1-79 to 1-89, inclusive. (b) No director, officer or employee of the corporation shall, directly or indirectly, part…

Sec. 12-812. Duties of president. (a)(1) The president of the corporation, subject to the direction of the board, shall conduct daily, weekly, multistate, special instant or other lottery games and shall determine the number of times a lottery shall be held each year, the form an…

Sec. 12-813. Sale of lottery tickets. Deposit of receipts. Compensation of agents. (a) The corporation may sell lottery tickets for lottery draw games through the corporation's Internet web site, an online service or a mobile application, if licensed to do so pursuant to section …

Sec. 12-814. Lottery advertising and promotions. (a) In each advertisement intended to promote the purchase of lottery tickets issued for games authorized under sections 12-563a, 12-800 to 12-818, inclusive, and 12-850 to 12-872, inclusive, the corporation shall include a promine…

Sec. 12-815. Purchasing and contracting. (a) The corporation shall establish and adopt specific policies, rules and procedures on purchasing and contracting. Such policies, rules and procedures or amendments thereto shall be approved by a two-thirds vote of the entire board. Notw…

Sec. 12-815a. Vendor, affiliate, lottery sales agent and occupational licenses. Suspension or revocation of license. Compliance by licensees. Provisional authorization for occupational license applicant. Incidents involving lottery gaming system. Regulations. (a) The Commissioner…

Sec. 12-816. Tax exemption. The exercise of the powers granted by sections 1-120, 1-121, 1-125, 12-563, 12-563a, 12-564, 12-566, 12-568a and 12-569, subsection (c) of section 12-574, sections 12-800 to 12-818, inclusive, 12-853, 12-854, 12-863 to 12-865, inclusive, and 12-867 and…