reglab/statecodes huggingface dataset:
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229a - Connecticut Lottery Corporation › Section 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 12-868 constitute the performance of an essential governmental function and all operations of the corporation shall be free from any form of federal or state taxation. In addition, except pursuant to any federal requirements, the corporation shall not be required to pay any taxes or assessments upon or in respect to sales of lottery tickets, or any property or moneys of the corporation, levied by the state or any political subdivision or municipal taxing authority. The corporation and its assets, property and revenues shall at all times be free from taxation of every kind by the state and by the municipalities and all other political subdivisions or special districts having taxing powers in the state.
(P.A. 96-212, S. 17, 32; P.A. 11-233, S. 11; P.A. 13-299, S. 91; P.A. 21-23, S. 34.)
History: P.A. 96-212 effective July 1, 1996; P.A. 11-233 deleted reference to Sec. 12-567, effective July 1, 2011; P.A. 13-299 deleted reference to Sec. 12-557e and replaced reference to Sec. 12-574(d) with reference to Sec. 12-574(c), effective July 1, 2013; P.A. 21-23 added reference to Secs. 12-853, 12-854, 12-863 to 12-865, 12-867 and 12-868, effective July 1, 2021.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229a - Connecticut Lottery Corporation › Section 12-817. - Jurisdiction.

(a) The Superior Court shall have jurisdiction to enter judgment against the corporation founded upon any express contract between the corporation and any person or party thereto for the provision of goods, services or professional advice to the corporation or the lottery.
(b) Any action brought under subsection (a) of this section shall be brought in the superior court for the judicial district of Hartford. The jurisdiction conferred upon the Superior Court by this section includes any set-off, claim or demand whatsoever on the part of the corporation against any plaintiff commencing an action under this section. Such action shall be tried to the court without a jury. All legal defenses, except governmental immunity, shall be reserved to the corporation. Any action brought under this section shall be privileged in respect to assignment for trial upon matters of either party. Nothing in this section shall be construed to authorize any action against the state of Connecticut or to abrogate any defense available to the state of Connecticut, including governmental immunity.
(P.A. 88-230, S. 1, 12; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-220, S. 4–6; P.A. 96-212, S. 18, 32.)
History: P.A. 96-212 effective July 1, 1996 (Revisor's note: P.A. 88-230, 90-98, 93-142 and 95-220 authorized substitution of “judicial district of Hartford” for “judicial district of Hartford-New Britain” in public and special acts of the 1996 session of the General Assembly, effective September 1, 1998).
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229a - Connecticut Lottery Corporation › Section 12-818. - Funding for chronic gamblers treatment rehabilitation account.

(a) For the fiscal year ending June 30, 2014, and each fiscal year thereafter, the Connecticut Lottery Corporation shall transfer two million three hundred thousand dollars of the revenue received from the sale of lottery tickets to the chronic gamblers treatment rehabilitation account created pursuant to section 17a-713.
(b) In addition to the amount transferred pursuant to subsection (a) of this section, the Connecticut Lottery Corporation shall transfer one million dollars of the revenue received from retail sports wagering, online sports wagering and fantasy contests to the chronic gamblers treatment rehabilitation account created pursuant to section 17a-713 in each fiscal year that the corporation is licensed to operate retail sports wagering, online sports wagering or fantasy contests pursuant to section 12-853. The corporation may reduce the amount pro rata in any fiscal year that the corporation did not operate such wagering or contests for the entirety of the fiscal year.
(P.A. 96-212, S. 19(b), 32; P.A. 98-250, S. 10, 39; P.A. 99-173, S. 58, 65; P.A. 06-188, S. 39; June Sp. Sess. P.A. 09-3, S. 61; P.A. 11-44, S. 149; P.A. 13-247, S. 133; P.A. 21-23, S. 35.)
History: P.A. 96-212 effective July 1, 1996 (Revisor's note: Subsec. (a) of section 19 of the act concerning duties of Division of Special Revenue was codified as Sec. 12-563a, while Subsec. (b) concerning duties of Connecticut Lottery Corporation was codified as Sec. 12-818); P.A. 98-250 increased the amount transferred from $250,000 to $500,000 for the 1999 fiscal year and each year thereafter, effective July 1, 1998; P.A. 99-173 deleted former provisions and added new funding provisions for the fiscal year ending June 30, 2000, and for the fiscal year ending June 30, 2001, and each fiscal year thereafter, effective July 1, 1999; P.A. 06-188 increased the amount transferred from $1,200,000 to $1,500,000 for the fiscal year ending June 30, 2007, and each fiscal year thereafter, effective July 1, 2006; June Sp. Sess. P.A. 09-3 replaced former provisions with provisions re amount of funds transferred to chronic gamblers treatment rehabilitation account for fiscal years 2010 and 2011, effective September 9, 2009; P.A. 11-44 increased amount of revenue to be transferred each fiscal year from $1,500,000 to $1,900,000, effective July 1, 2011; P.A. 13-247 ended $1,900,000 transfer as of June 30, 2013, and provided that, for fiscal year 2014 and each fiscal year thereafter, the transfer shall be $2,300,000, effective July 1, 2013; P.A. 21-23 deleted provisions applicable to fiscal years ending June 30, 2010 to June 30, 2013, designated provision re transfer of $2,300,000 as Subsec. (a) and added Subsec. (b) re transfer of revenue received from retail sports wagering, online sports wagering and fantasy contests, effective July 1, 2021.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229a - Connecticut Lottery Corporation › Section 12-830. - Assignment of lottery prize authorized.

The right of any person to a lottery prize that is paid in installments over time awarded pursuant to section 12-568 of the general statutes, revision of 1958, revised to January 1, 1995, or section 12-812 may be voluntarily assigned, in whole or in part, pursuant to the provisions of section 12-831.
(P.A. 98-137, S. 57, 62; 98-219, S. 33, 34.)
History: P.A. 98-137 effective October 1, 1998, and applicable to any action or arbitration brought on or after said date with respect to a land survey performed or furnished on or after said date; P.A. 98-219 changed the effective date of P.A. 98-137, S. 57 from October 1, 1998, to July 1, 1998, effective July 1, 1998.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229a - Connecticut Lottery Corporation › Section 12-832. - Confirmation of assignment. Agreement by assignee. Further assignments.

(a) Not later than twenty days after receipt of a certified copy of a court order required under subsection (c) of section 12-831, the Connecticut Lottery Corporation shall issue written confirmation to the assignor and the assignee recognizing the assignment.
(b) Any assignee of a lottery prize, by acceptance of the lottery prize in accordance with sections 12-830 to 12-834, inclusive, agrees to be bound by the general statutes, regulations and all duly enacted rules of the Connecticut Lottery Corporation. All further assignments of lottery prizes shall be subject to the same restrictions and requirements as the initial assignment.
(P.A. 98-219, S. 32, 34; P.A. 00-196, S. 5, 66.)
History: P.A. 98-219 effective July 1, 1998; P.A. 00-196 amended Subsec. (b) by deleting reference to Sec. 52-367c.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229a - Connecticut Lottery Corporation › Section 12-833. - Persons prohibited from assigning lottery prize.

No person may assign a lottery prize if (1) such person is liable for support under the provisions of section 52-362d, (2) such person is liable for any debt owed to the state under section 4a-12, (3) such person who does not assign any prize payments would be subject to an immediate income tax liability for the value of the entire prize rather than annual income tax liability for each installment when paid, as determined by a technical rule letter, revenue ruling or other public ruling of the Internal Revenue Service or the Department of Revenue Services, (4) a court of competent jurisdiction issues a published decision that such person who does not assign any prize payments would be subject to an immediate income tax liability for the value of the entire prize rather than annual income tax liability for each installment when paid, (5) the Connecticut Lottery Corporation receives such letter or ruling from the Internal Revenue Service or the Department of Revenue Services or a published decision of a court of competent jurisdiction and the corporation files such letter, ruling or decision with the Secretary of the State or (6) the assignor's lottery payments are subject to any lien, judgment, offset, levy, attachment, execution, garnishment or court ordered payment.
(P.A. 98-137, S. 59, 62; 98-219, S. 30, 33, 34.)
History: P.A. 98-137 effective October 1, 1998, and applicable to any action or arbitration brought on or after said date with respect to a land survey performed or furnished on or after said date; P.A. 98-219 added reference to the Department of Revenue Services in Subdivs. (3) and (5), added Subdiv. (6) prohibiting an assignment if the assignor's lottery payments are subject to any lien, judgment, offset, levy, attachment, execution, garnishment or court ordered payment and changed the effective date of P.A. 98-137, S. 59 from October 1, 1998, to July 1, 1998, effective July 1, 1998.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229a - Connecticut Lottery Corporation › Section 12-834. - Fee. Discharge of liability.

(a) The Connecticut Lottery Corporation may establish a reasonable fee for any administrative expenses associated with assignments made pursuant to section 12-831, including the cost to the Connecticut Lottery Corporation of any processing fee that may be imposed by a private annuity provider. The amount of the fee shall reflect the direct and indirect costs of processing the assignments by said corporation.
(b) The Connecticut Lottery Corporation and its directors, officers and employees shall be discharged of all further liability to the assignor upon payment of any lottery prize pursuant to an assignment made in accordance with section 12-831.
(P.A. 98-137, S. 60, 62; 98-219, S. 31, 33, 34.)
History: P.A. 98-137 effective October 1, 1998, and applicable to any action or arbitration brought on or after said date with respect to a land survey performed or furnished on or after said date; P.A. 98-219 amended Subsec. (b) to discharge the directors, officers and employees of the corporation of all further liability to the assignor and changed the effective date of P.A. 98-137, S. 60 from October 1, 1998, to July 1, 1998, effective July 1, 1998.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-853a. - Online lottery ticket sales fund.

If the Connecticut Lottery Corporation is licensed to sell lottery tickets for lottery draw games through the corporation's Internet web site, an online service or a mobile application pursuant to section 12-853, the corporation shall establish an “online lottery ticket sales fund” into which all revenue from online lottery ticket sales shall be deposited, from which all payments and expenses of the corporation related to such sales shall be paid and from which transfers to the General Fund and the debt-free community college account, established in section 10a-174a, shall be made pursuant to subsection (d) of section 12-812.
(June Sp. Sess. P.A. 21-2, S. 69.)
History: June Sp. Sess. P.A. 21-2 effective July 1, 2021.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-854. - Connecticut Lottery Corporation operation of retail sports wagering facilities.

(a) Pursuant to a license issued under section 12-853, the Connecticut Lottery Corporation may operate not more than fifteen retail sports wagering facilities in the state. The corporation (1) shall develop new facilities, or enter into an agreement with a state entity or a business entity to act as a sports wagering retailer at facilities in the cities of Bridgeport and Hartford, and (2) may enter into one or more other agreements, which may include an agreement or agreements with the off-track betting system licensee to act as a sports wagering retailer.
(b) Prior to the corporation contracting with any person or entity to act as a sports wagering retailer, the person or entity shall obtain a sports wagering retailer license pursuant to section 12-856.
(c) Any retail sports wagering conducted under an agreement under subsection (a) of this section, shall be conducted pursuant to sections 12-855 to 12-865, inclusive.
(d) Any agreement to conduct retail sports wagering pursuant to subsection (a) of this section shall expire upon the expiration of any new compact or amendment, or renewal thereof, entered into pursuant to section 12-851.
(P.A. 21-23, S. 5.)
History: P.A. 21-23 effective July 1, 2021.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-855. - Online gaming service provider license.

(a) No online gaming service provider shall provide goods or services to, or otherwise transact business related to Internet games or retail sports wagering with, a master wagering licensee or a licensed online gaming operator, sports wagering retailer or online gaming service provider in the state without a license from the department, if such a license is required under the provisions of subsection (b) of this section. An online gaming service provider shall apply for a license on a form and in a manner prescribed by the commissioner. Such license shall be renewed annually. The initial application fee for an online gaming service provider license shall be two thousand dollars and the annual renewal fee shall be two thousand dollars.
(b) The commissioner shall establish through regulations adopted pursuant to section 12-865, the criteria for determining when licensure as an online gaming service provider is required, based, in part, on whether the online gaming service provider (1) provides goods or services related to accepting wagers for Internet games or retail sports wagering, including, but not limited to, services to determine the location and identity of customers such as geolocation and “know your customer” services, payment processing and data provision, or (2) provides other goods or services that the department determines are used in, or are incidental to, Internet games or retail sports wagering, in a manner requiring licensing in order to contribute to the public confidence and trust in the credibility and integrity of the gaming industry in this state.
(c) The department shall transfer any licensing fee collected pursuant to subsection (a) of this section for an online gaming service provider that is affiliated with the holder of a master wagering license issued under section 12-852 to the State Sports Wagering and Online Gaming Regulatory Fund established under section 12-869.
(P.A. 21-23, S. 6.)
History: P.A. 21-23 effective July 1, 2021.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-856. - Sports wagering retailer license.

(a) No sports wagering retailer shall provide services to the Connecticut Lottery Corporation under section 12-854 without a license from the department. A sports wagering retailer shall apply for a license on a form and in a manner prescribed by the commissioner. Such license shall be renewed annually. The initial application fee for a sports wagering retailer license shall be twenty thousand dollars and the annual renewal fee shall be twenty thousand dollars.
(b) The Connecticut Lottery Corporation, if licensed to operate retail sports wagering under section 12-853, shall not be required to obtain a sports wagering retailer license.
(P.A. 21-23, S. 7.)
History: P.A. 21-23 effective July 1, 2021.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-857. - Online gaming operator license.

(a) No online gaming operator shall provide services to a master wagering licensee or a licensed sports wagering retailer in the state without a license from the department. An online gaming operator shall apply for a license on a form and in a manner prescribed by the commissioner. Such license shall be renewed annually. The initial license application fee shall be two hundred fifty thousand dollars and the annual renewal fee shall be one hundred thousand dollars.
(b) The department shall transfer any licensing fee collected pursuant to subsection (a) of this section for an online gaming operator that is affiliated with the holder of a master wagering license issued under section 12-852 to the State Sports Wagering and Online Gaming Regulatory Fund established under section 12-869.
(P.A. 21-23, S. 8.)
History: P.A. 21-23 effective July 1, 2021.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-858. - Occupational employee license.

(a) An occupational employee, other than a key employee, of a master wagering licensee or a licensed online gaming operator, online gaming service provider or sports wagering retailer who will be directly or substantially involved in the operation of Internet games or retail sports wagering in a manner impacting the integrity of such gaming or wagering, data security, patron interaction, game or equipment testing or any other aspect of the gaming activity of a licensee that impacts the integrity of gaming, shall obtain an occupational employee license prior to commencing such employment. An occupational employee shall be deemed to be directly or substantially involved in the operation of Internet games or retail sports wagering in a manner impacting the integrity of such gaming or wagering if such employee: (1) Has the capability of affecting the outcome of a wager through deployment of code to production for any critical component of an electronic wagering platform; (2) (A) can deploy code to production, and (B) directly supervises individuals who have the capability of affecting the outcome of Internet games through deployment of code to production for other than read-only access or the equivalent access to any critical component of an electronic wagering platform; or (3) directly manages gaming operations or directly supervises an individual who directly manages gaming operations. For purposes of this subsection, a “critical component” means a component of an electronic wagering platform that records, stores, processes, shares, transmits or receives sensitive information, such as validation numbers and personal identification numbers, or which stores the results or the current state of a participant's wager for an Internet game.
(b) An occupational employee shall apply for an occupational employee license on a form and in a manner prescribed by the commissioner. Such license shall be renewed annually. The initial license application fee for an occupational employee licensee shall be fifty dollars and the annual renewal fee shall be fifty dollars. The initial license application fee shall be waived for any occupational employee who holds an active occupational gaming license issued by the department.
(c) The department shall transfer any licensing fee collected pursuant to subsection (a) of this section for an occupational employee of the holder of a master wagering license under section 12-852, or of an online gaming operator or an online gaming service provider that is affiliated with such a holder of a master wagering license, to the State Sports Wagering and Online Gaming Regulatory Fund established under section 12-869.
(P.A. 21-23, S. 9.)
History: P.A. 21-23 effective July 1, 2021.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-860. - Key employee or occupational employee and sovereign immunity.

Any individual who is a key employee or an occupational employee of a master wagering licensee described in section 12-852 or of an online gaming operator or online gaming service provider that is an Indian tribe or an instrumentality of or affiliate wholly-owned by an Indian tribe shall not be permitted to raise sovereign immunity as a defense to any action to enforce applicable provisions of sections 12-850 to 12-871, inclusive, or, as applicable, sections 12-578f, 12-586f, 12-586g, 12-806c, 52-553, 52-554, 53-278a or 53-278g and regulations adopted under said sections against such individual in his or her capacity as a key or occupational employee to the extent that such action may be brought against a key or occupational employee under any provision of the general statutes or the regulations of Connecticut state agencies.
(P.A. 21-23, S. 11.)
History: P.A. 21-23 effective July 1, 2021.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-861. - Investigations and hearings held by commissioner. Document retention. Subpoenas. Injunctions.

(a) The commissioner may conduct investigations and hold hearings on any matter under the provisions of sections 12-852 to 12-871, inclusive. Each person or business entity issued a license pursuant to section 12-852 or 12-853, or sections 12-855 to 12-859, inclusive, and each person in charge, or having custody, of documents on behalf of a licensee, shall maintain such documents that are related to any operations under the provisions of sections 12-852 to 12-871, inclusive, in an auditable format for the current taxable year and the five preceding taxable years. Upon request, such person or business entity shall make such documents immediately available for inspection and copying by the commissioner and shall produce copies of such documents to the commissioner or the commissioner's authorized representative within two business days. Such documents shall be provided to the commissioner in electronic format, unless not commercially practical. In complying with the provisions of this subsection, no person shall use a foreign language, codes or symbols in the keeping of any required document.
(b) The commissioner may issue subpoenas, administer oaths, compel testimony and order the production of books, records and documents. If any person refuses to appear, to testify or to produce any book, record or document when so ordered, upon application of the commissioner, a judge of the Superior Court may make such order as may be appropriate to aid in the enforcement of this section.
(c) The Attorney General, at the request of the commissioner, is authorized to apply in the name of the state to the Superior Court for an order temporarily or permanently restraining and enjoining any person from violating any provision of sections 12-852 to 12-871, inclusive.
(d) The provisions of this section shall not apply to any gaming conducted on any reservation of the Mashantucket Pequot Tribe or the Mohegan Tribe of Indians of Connecticut under the federal Indian Gaming Regulatory Act, P.L. 100-497, 25 USC 2701 et seq.
(P.A. 21-23, S. 12.)
History: P.A. 21-23 effective July 1, 2021.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-865. - Regulations.

The commissioner shall adopt regulations, in accordance with the provisions of chapter 54, to the extent not prohibited by federal law or any gaming agreement or procedure entered into pursuant to the Indian Gaming Regulatory Act, P.L. 100-497, 25 USC 2701 et seq., to implement the provisions of sections 12-852 to 12-864, inclusive. Notwithstanding the requirements of subdivision (1) of subsection (g) of section 4-168, the commissioner may adopt such regulations as emergency regulations without making the finding required under subparagraph (A) of subdivision (1) of subsection (g) of section 4-168, provided the Governor approves the need for such emergency regulations, and the other requirements of subsection (g) of section 4-168 shall apply. Such regulations shall address:
(1) The operation of, and participation in, Internet games and retail sports wagering;
(2) Licensing requirements, including criteria for determining when licensure as (A) an online gaming service provider is required; and (B) a key employee is not necessary in order to protect the integrity of gaming;
(3) Designation of additional games that may be permitted as online casino gaming;
(4) Voluntary self-exclusion programs for Internet games and retail sports wagering;
(5) Technical standards, security features and testing applicable to gaming operations and systems, including electronic wagering platforms;
(6) Game procedure approval;
(7) Complaint resolution processes;
(8) Enforcement actions;
(9) Standards for age and location verification programs;
(10) Revenue auditing and reporting standards, which shall include a requirement that all payments be accompanied by a detailed supporting report on a form approved by the commissioner;
(11) Compliance reporting and disclosure requirements;
(12) Marketing and advertising standards; and
(13) Any other provisions deemed necessary by the commissioner to protect the public interest and the integrity of gaming.
(P.A. 21-23, S. 16.)
History: P.A. 21-23 effective July 1, 2021.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-867. - Payments to the state based on gross gaming revenue from online or retail sports wagering.

(a) A master wagering licensee, if licensed to operate online sports wagering or retail sports wagering pursuant to section 12-852 or 12-853, shall pay to the state for deposit in the General Fund: Thirteen and three-quarters per cent of the gross gaming revenue from online or retail sports wagering authorized under section 12-852 or 12-853, as applicable. Each such licensee shall commence payments under this subsection not later than the fifteenth day of the month following the month that the operation of online or retail sports wagering commences under section 12-852 or 12-853, as applicable, and shall make payments not later than the fifteenth day of each succeeding month, while such retail or online sports wagering is conducted.
(b) For purposes of this section, “gross gaming revenue” means the total of all sums actually received by each such licensee from online sports wagering or retail sports wagering, as applicable, less the total of all sums paid as winnings to sports wagering patrons and any federal excise tax applicable to such sums received, provided:
(1) The total of all sums paid as winnings to such patrons shall not include the cash equivalent value of any merchandise or thing of value included in a jackpot or payout.
(2) Coupons or credits that are issued to patrons for the sole purpose of sports wagering and are linked to sports wagering in a documented way as part of a promotional program and actually played by the patrons shall not be included in the calculation of gross gaming revenue from sports wagering, provided if the aggregate amount of such coupons and credits played during a calendar month (A) exceeds twenty-five per cent of the total amount of gross gaming revenue for that month, for any month during the first year that the operation of sports wagering is permitted, (B) exceeds twenty per cent of the total amount of gross gaming revenue for that month, for any month during the second year that the operation of sports wagering is permitted, or (C) exceeds fifteen per cent of the total amount of gross gaming revenue for that month, for any month during the third or succeeding year that the operation of sports wagering is permitted, then the applicable excess amount of coupons or credits used in such calendar month shall be included in the calculation of gross gaming revenue. For the purpose of this subdivision, the year of operation of sports wagering shall be measured from the date that the first master wagering license is issued pursuant to section 12-852 or 12-853 or the date that regulations, including, but not limited to, emergency regulations, are adopted and effective pursuant to section 12-865, whichever is later.
(P.A. 21-23, S. 18.)
History: P.A. 21-23 effective July 1, 2021.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-868. - Payments to the state based on gross receipts from fantasy contests.

(a) A master wagering licensee, if licensed to operate fantasy contests pursuant to section 12-852 or 12-853, shall pay to the state for deposit in the General Fund: Thirteen and three-quarters per cent of the gross receipts from fantasy contests. Each such licensee shall commence payments under this subsection not later than the fifteenth day of the month following the month that such licensee commences operation of fantasy contests, and shall make payments not later than the fifteenth day of each succeeding month, while such fantasy contests are conducted.
(b) For purposes of this section, (1) “gross receipts” means the amount equal to the total of all entry fees that a master wagering licensee collects from individuals who participate in a fantasy contest, less the total of all sums paid out as prizes to all fantasy contest participants, multiplied by the location percentage; and (2) “location percentage” means the percentage rounded to the nearest tenth of a per cent of the total of entry fees collected from fantasy contest participants located in the state, divided by the total of entry fees collected from all fantasy contest participants.
(P.A. 21-23, S. 19.)
History: P.A. 21-23 effective July 1, 2021.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-870. - Payments toward minimum contribution pursuant to Mashantucket Pequot memorandum of understanding and Mohegan memorandum of understanding.

(a) During the five-year period commencing on the date the first license is issued pursuant to section 12-852, (1) any payment to the state made by the Mashantucket Pequot Tribe, or a master wagering licensee on behalf of said tribe, under section 12-866 or 12-867 shall count toward the calculation of the minimum contribution for said tribe pursuant to the Mashantucket Pequot memorandum of understanding, and (2) any payment to the state made by the Mohegan Tribe of Indians of Connecticut, or a master wagering licensee on behalf of said tribe, under section 12-866 or 12-867 shall count toward the calculation of the minimum contribution for said tribe pursuant to the Mohegan memorandum of understanding.
(b) After the completion of the five-year period described in subsection (a) of this section, (1) the obligation of the Mashantucket Pequot Tribe to meet the minimum contribution shall continue as provided for in the Mashantucket Pequot memorandum of understanding, and the obligation of the Mohegan Tribe of Indians of Connecticut to meet the minimum contribution shall continue as provided for in the Mohegan memorandum of understanding, subject to any agreements entered into between the state and a tribe regarding the sources of payments that may be used to satisfy such minimum contribution, and (2) the state shall meet and confer in good faith with each tribe concerning which payments made to the state by each tribe should count toward each tribe's obligation.
(P.A. 21-23, S. 21.)
History: P.A. 21-23 effective July 1, 2021.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-871. - Contributions to support problem gambling programs.

Each holder of a master wagering license under section 12-852 shall contribute, in each fiscal year that such holder has such license, five hundred thousand dollars to support problem gambling programs in this state, any portion of which may be made to the state for deposit in the chronic gamblers treatment rehabilitation account created pursuant to section 17a-713 or to a nonprofit entity or nonprofit entities with programs to support problem gambling. Such contribution shall be reduced pro rata in any fiscal year that the licensee did not hold such license for the entirety of the fiscal year. Each licensee shall submit to the department, on an annual basis and as a condition of continued licensure, information regarding the recipients of the contribution required by this section.
(P.A. 21-23, S. 22.)
History: P.A. 21-23 effective July 1, 2021.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-872. - Nonseverability.

Notwithstanding the provisions of section 1-3, if any provision of sections 12-850 to 12-871, inclusive, any amendment made to the provisions of the general statutes pursuant to public act 21-23, or any provision of an amendment or new compact entered into pursuant to section 12-851 is held invalid by a court of competent jurisdiction in a final judgment which is not appealable, (1) the provisions of sections 12-850 to 12-871, inclusive, shall cease to be effective, (2) the amendments made to the provisions of the sections of the general statutes pursuant to public act 21-23 shall be inoperative, and (3) keno may be operated under the agreements that were entered into pursuant to section 12-806c and in effect on April 1, 2021.
(P.A. 21-23, S. 44.)
History: P.A. 21-23 effective July 1, 2021.
2023 Connecticut General Statutes › Title 13a - Highways and Bridges › Chapter 236 - Definitions and Administration › Section 13a-1. - Definitions.

(a) As used in this title:
(1) “Commissioner” means the Commissioner of Transportation and includes each successor in office or authority;
(2) “Highway” includes streets and roads;
(3) “Limited access state highway” means any state highway so designated under the provisions of section 13b-27; and
(4) “State highway” means a highway, bridge or appurtenance to a highway or bridge designated as part of the state highway system within the provisions of chapter 237, or a highway, bridge or appurtenance to a highway or bridge specifically included in the state highway system by general statute.
(b) Wherever in the general statutes or special acts pertaining to highways the word “town” is used, it shall include city or borough. The word “selectmen”, wherever the same occurs in the general statutes which relate to the care and maintenance of highways, shall, in relation to towns having a consolidated town and city government and bound to care for and maintain the highways in such towns, be construed to mean the board, officer or commission having charge of the care and maintenance of such highways.
(1949 Rev., S. 2116; 1958 Rev., S. 13-1; 1961, P.A. 603, S. 1; 1963, P.A. 226, S. 1, 7(a), (b); 1969, P.A. 768, S. 68; 1971, P.A. 416, S. 1; P.A. 03-115, S. 25.)
History: 1961 act replaced previous provisions; 1963 act replaced previous provisions: See title history; 1969 act substituted commissioner of transportation for state highway commissioner; 1971 act redefined “limited access highway” as one so designated under Sec. 13b-27 rather than as one “to which access is permitted only at highway intersections or other points designated by the commissioner”; P.A. 03-115 made technical changes.
Cited. 150 C. 374.
Cited. 14 CA 521.
2023 Connecticut General Statutes › Title 13a - Highways and Bridges › Chapter 236 - Definitions and Administration › Section 13a-2 to 13a-3a. - Highway Commissioner: Appointment; oath of office; powers and duties. Commuter parking facilities.

Sections 13a-2 to 13a-3a, inclusive, are repealed.
(1949 Rev., S. 2180–2182, 2196, 2197; November, 1949, S. 1196d; 1955, S. 1185d, 1186d, 1196d; November, 1955, S. N157; 1957, P.A. 386; 1958 Rev., S. 13-67–13-69, 13-82, 13-83, 13-92, 13-94, 13-96; 1959, P.A. 60; 1961, P.A. 160; 605, S. 3, 4; 1963, P.A. 226, S. 2, 3; February, 1965, P.A. 378, S. 1; 1967, P.A. 700; 1969, P.A. 768, S. 263.)
2023 Connecticut General Statutes › Title 13a - Highways and Bridges › Chapter 236 - Definitions and Administration › Section 13a-3b. - Entry on private property to repair damage caused by Transportation Department operations.

Notwithstanding any provision of any statute to the contrary, the Commissioner of Transportation or his agent, with the approval of the Claims Commissioner, may enter upon private property with the consent of the owner to restore or to repair damage on said property caused by Department of Transportation operations, provided no expenditure exceeding five thousand dollars shall be made on any property. Said Claims Commissioner may grant his approval upon the basis of affidavits filed by the Commissioner of Transportation and the property owner, or may require such further written and oral evidence as he deems necessary.
(1967, P.A. 811; 1969, P.A. 768, S. 71; P.A. 75-605, S. 23, 27; P.A. 76-435, S. 17, 82.)
History: 1969 act substituted commissioner and department of transportation for highway commissioner and department; P.A. 75-605 substituted claims commissioner for commission on claims; P.A. 76-435 made technical changes.
2023 Connecticut General Statutes › Title 13a - Highways and Bridges › Chapter 236 - Definitions and Administration › Section 13a-4. - Records. Court copies. Delegation of commissioner's authority to sign documents.

Section 13a-4 is repealed.
(1949 Rev., S. 2180; 1955, S. 1185d; 1958 Rev., S. 13-67; 1961, P.A. 160; 1963, P.A. 226, S. 4; 1967, P.A. 412; 1969, P.A. 768, S. 263.)
2023 Connecticut General Statutes › Title 13a - Highways and Bridges › Chapter 236 - Definitions and Administration › Section 13a-5. - Construction of roads and bridges for military purposes.

The commissioner, upon request of the Federal Highway Administrator, Federal Highway Administration, Department of Transportation of the United States, may enter into agreements, subject to the limitations of section 13a-6, with the Federal Highway Administration for the making of surveys, plans, specifications and estimates for, and for the construction and maintenance of, roads and bridges necessary to provide access to military and naval reservations, to defense industries and defense industry sites and to sources of raw materials, and for replacing existing highways and highway connections shut off from public use at military and naval reservations and defense industry sites. Notwithstanding any other provisions of law, he may enter into contracts in any manner approved by said Federal Highway Administrator for the construction of any such roads or bridges, or may cause such construction and maintenance work to be performed by employees of the Department of Transportation of this state.
(1949 Rev., S. 2203; 1958 Rev., S. 13-89; 1963, P.A. 226, S. 5; 1969, P.A. 768, S. 73; P.A. 77-5.)
History: 1963 act replaced previous provisions: See title history; 1969 act substituted federal Department of Transportation for federal Department of Commerce and state department of transportation for highway department; P.A. 77-5 substituted federal highway administration for bureau of public roads.
See Sec. 13a-73(d) re purchase or condemnation of land for military purposes.
Cited. 150 C. 374.
2023 Connecticut General Statutes › Title 13a - Highways and Bridges › Chapter 236 - Definitions and Administration › Section 13a-6. - Reimbursement by federal government.

Nothing herein shall authorize the commissioner to proceed under the provisions of section 13a-5 and subsection (c) of section 13a-73 with any work pertaining to any such roads or bridges unless, under the Act of Congress or the federal grant allocating funds for such purpose, or by agreement with the government of the United States or any agency thereof, all costs and expenditures incurred in connection therewith shall be reimbursed by the government of the United States or such agency; and provided no commitments or expenditures of state funds shall be made by the commissioner except with the approval of the Governor.
(1949 Rev., S. 2205; 1958 Rev., S. 13-91; 1963, P.A. 226, S. 6.)
History: 1963 act replaced previous provisions: See title history.
Cited. 150 C. 374.
2023 Connecticut General Statutes › Title 13a - Highways and Bridges › Chapter 236 - Definitions and Administration › Section 13a-7. - Layout, alteration, grading, discontinuance in cities and boroughs.

In cities and boroughs whose charters do not authorize them to lay out, alter, grade and discontinue highways within their limits, the common council of cities and the warden and burgesses of boroughs may exercise such power in the same manner as selectmen of towns.
(1949 Rev., S. 2140; 1958 Rev., S. 13-24; 1963, P.A. 226, S. 7 (c).)
History: 1963 act replaced previous provisions: See title history.
Grant in charter to common council of power over highways, not a repeal of powers of court. 25 C. 46. Notice to “owner” of mortgaged land means notice to mortgagor. 45 C. 303. Cited. 150 C. 374. Under former statute (Sec. 13-25), selectmen deriving authority from section to approve a road plan not a body exercising the powers of a planning commission under Sec. 8-26a. 153 C. 194.
Cited. 6 CS 5.
2023 Connecticut General Statutes › Title 13a - Highways and Bridges › Chapter 236 - Definitions and Administration › Section 13a-8. - Appointment and removal of town superintendent of highways and bridges.

Any town adopting the provisions of sections 13a-8 to 13a-11, inclusive, may appoint a superintendent of highways and bridges. Within thirty days after the adoption of said sections by any town having a board of finance, and triennially thereafter, such board of finance, at a meeting called and held by it, shall, by a majority vote, nominate to the selectmen of such town two or more persons for the office of superintendent of highways and bridges. The selectmen shall, within ten days from the date of such nomination, from the list of nominees, appoint a superintendent of highways and bridges for such town to hold office for three years from the first Monday of October next succeeding his appointment. Within thirty days after the adoption of said sections by any town not having a board of finance, and triennially thereafter, the selectmen shall appoint a superintendent of highways and bridges for such town to hold office for three years from the first Monday of October next succeeding his appointment. The superintendent of highways and bridges may be removed from office by the selectmen on charges preferred by a majority vote of the board of finance or by the selectmen where no board of finance exists, after notice to such superintendent and hearing upon such charges. In case of the removal of such superintendent from office, a successor for the unexpired portion of the term may be appointed by the selectmen or by the selectmen on nomination of the board of finance in the manner hereinbefore provided.
(1949 Rev., S. 614; 1958 Rev., S. 13-54; 1963, P.A. 226, S. 8.)
History: 1963 act replaced previous provisions: See title history.
2023 Connecticut General Statutes › Title 13a - Highways and Bridges › Chapter 236 - Definitions and Administration › Section 13a-9. - Qualifications; bond; salary.

A superintendent of highways and bridges shall possess practical and technical qualifications for the duties of such office and shall hold no other office in the town government. The superintendent shall be bonded, in an amount fixed by the board of finance if the town has such a board, otherwise by the board of selectmen, by a reliable surety company, conditioned for the faithful discharge of the duties of such office. The premium on such bond shall be a charge against the town and shall be paid upon the requisition of such superintendent. The superintendent shall receive such salary as is fixed by the board of finance, or by the town in town meeting when there is no such board, the appropriation therefor to be made in the same manner as other appropriations are made in such town. Such salary shall be paid by the treasurer of the town out of the general funds of the town raised by taxation, upon the requisition of the superintendent, countersigned by the selectmen of the town.
(1949 Rev., S. 613; September, 1957, P.A. 11, S. 34; 1958 Rev., S. 13-53; 1963, P.A. 226, S. 9; P.A. 03-115, S. 26.)
History: 1963 act replaced previous provisions: See title history; P.A. 03-115 made technical changes.