reglab/statecodes huggingface dataset:
Connecticut Administrative Code › Title 12 - Taxation › 426 - Sales and Use Tax › Section 12-426-22 - Collection of use tax by out-of-state retailers

Current through July 10, 2024
(a)
			 Out-of-state retailers engaged in business in this state and making
			 out-of-state sales or leases of tangible personal property for use, storage and
			 other consumption in this state or rendering services in this state which are
			 subject to the tax must register with the Commissioner of Revenue Services and
			 must collect the tax due thereon from the purchaser, or in lieu of such tax
			 obtain a resale certificate therefor signed by the purchaser and bearing his
			 Seller's Permit Number. Such retailers shall pay the taxes so collected in the
			 manner and form as other retailers licensed to sell tangible personal property
			 as retailers in this state.
"Engaged in business in the state" means selling or leasing in
				this state, or any activity in this state in connection with selling or leasing
				in this state, tangible personal property for use, storage, or consumption
				within the state. Selling in this state shall include the rendering of taxable
				services in this state. The term "engaged in business in this state" shall
				include but not be limited to the following acts or methods of transacting
				business:
(1) Maintaining, occupying
			 or using, permanently or temporarily, directly or indirectly, through a
			 subsidiary or agent, by whatever name called, of any office, place of
			 distribution, sales or sample room or place, warehouse or storage point or
			 other place of business or
(2)
			 having any representative, agent, salesman, canvasser or solicitor operating in
			 this state for the purpose of selling or leasing, delivering or taking orders
			 for tangible personal property or services.
Connecticut Administrative Code › Title 12 - Taxation › 426 - Sales and Use Tax › Section 12-426-24 - Annual tax returns for certain sellers

Current through July 10, 2024
Every seller whose total liability for sales and use taxes for
				the twelve-month period ended on the preceding September thirtieth was less
				than one thousand dollars may, subject to the provisions of this section, be
				allowed to file tax returns and to pay the taxes reported thereon on an annual
				basis. The annual tax return shall be filed, and the sales and use taxes
				reported thereon shall be paid, on or before the last day of the month next
				succeeding the end of the seller's tax year. "Tax year" means the calendar
				year, or, in the discretion of the commissioner and at the request of the
				seller, any other period of twelve consecutive calendar months ending on the
				last day of a month other than December. Annual tax returns and annual payments
				of taxes will be allowed only after the submission of satisfactory statements
				or evidence by the seller that the seller's annual liability for sales and use
				taxes will not equal or exceed one thousand dollars and that the collection of
				taxes will not be jeopardized.
Connecticut Administrative Code › Title 12 - Taxation › 426 - Sales and Use Tax › Section 12-426-29 - Exemption of food products for human consumption; Tax-ability of meals sold by eating establishments or caterers

Current through July 10, 2024
(a)
General
			 Statement
.
Section
				12-412(13)
				of the Connecticut General Statutes exempts the sale of food products for human
				consumption from sales tax. The purpose of this regulation is to clarify what
				is covered by that exemption.
(b)
Food Products for Human
			 Consumption
.
For purposes of this regulation, "food products for human
				consumption" mean all products normally consumed by human beings for nutritive
				value or taste satisfaction, except that the following types of products are
				not food products and are subject to tax:
(1) alcoholic beverages and mixes therefor
			 (excluding wines made for use in cooking).
(2) candy and confectionery, including
			 candied fruit, candy coated popcorn, chewing gum, breath mints and carob,
			 yogurt or chocolate covered nuts, but not including baking chocolate and
			 similar items made for use in cooking or baking.
(3) carbonated beverages, including
			 carbonated water.
(4) pet
			 food.
(5) tobacco products,
			 including chewing tobacco.
(6)
			 items which are combinations of food products and non-food products, unless it
			 is established that fifty percent or more of the sales price is attributable to
			 the value of the food products.
(7)
			 meals sold by eating establishments or caterers.
Connecticut Administrative Code › Title 12 - Taxation › 431(b) - Presumed Total Purchase Price of Motor Vehicle Purchased Other Than From Motor Vehicle Dealer › Section 12-431(b)-1 - Presumed total purchase price of motor vehicle purchased other than from motor vehicle dealer

Current through July 10, 2024
(a)
In
			 general
. Section
			 12-431(b)
			 of the general statutes requires the commissioner of revenue services to adopt,
			 by regulation, a book of valuations of motor vehicles published by a nationally
			 recognized organization. Section
			 12-431(b)
			 also requires the commissioner to determine, by regulation, which of the
			 various valuations of motor vehicles contained in any such book is appropriate
			 for the purposes of section
			 12-431.
			 This regulation makes the required selections. Subsection (a) of this
			 regulation describes the scope and content thereof. Subsection (b) of this
			 regulation selects the book of valuations that will be used for purposes of
			 section
			 12-431.
			 Subsection (c) of this regulation selects the valuation of the various
			 valuations contained in the selected book of valuations that will be used for
			 purposes of section
			 12-431.
(b)
Selected book of valuations
.
			 The book of valuations that will be used under subsection (b) of section
			 12-431
			 is the current month's issue of the N.A.D.A. Official Used Car Guide, Eastern
			 Edition. The term "selected book of valuations," wherever used in this
			 regulation, means the current month's issue of the N.A.D.A. Official Used Car
			 Guide, Eastern Edition.
(c)
Selected valuation
. Of the various valuations contained in the
			 selected book of valuations, the valuation that will be used under subsection
			 (b) of section
			 12-431
			 is the average trade-in value. The term "selected valuation," wherever used in
			 this regulation, means the average trade-in value, without allowance for any
			 additions (e.g., for low mileage or optional equipment) or deductions (e.g.,
			 for high mileage or absence of certain equipment).
Connecticut Administrative Code › Title 12 - Taxation › 449 - Alcoholic Beverages Taxes › Section 12-449-3a - Withdrawal from customs bonded warehouse

Current through July 10, 2024
(a) Each
			 licensed distributor withdrawing alcoholic beverages from a customs bonded
			 warehouse shall file in triplicate a customs withdrawal certificate prescribed
			 by the commissioner. The certificate shall be furnished by the Department of
			 Revenue Services, Audit Division, Excise Tax Subdivision. The copies shall be
			 filed with the collector of customs who shall certify to and forward one copy
			 to the Department of Revenue Services, Audit Division, Excise Tax Subdivision
			 and another copy to the distributor. The third copy shall be kept by the
			 collector of customs with his records.
(b) This section is prescribed pursuant to
			 section
			 12-449 of
			 the general statutes for purposes of section
			 12-436
			 of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 449 - Alcoholic Beverages Taxes › Section 12-449-5a - Reports by customs bonded warehousemen

Current through July 10, 2024
(a) Each
			 customs bonded warehouseman shall, on a form prescribed by the commissioner,
			 report on or before the close of each month on the inventory of such warehouse
			 and changes therein for the preceding month. The form shall be furnished by the
			 Department of Revenue Services, Audit Division, Excise Tax
			 Subdivision.
(b) This section is
			 prescribed pursuant to section
			 12-449 of
			 the general statutes for purposes of section
			 12-436
			 of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 449 - Alcoholic Beverages Taxes › Section 12-449-6a - Importation of alcoholic beverages for personal consumption

Current through July 10, 2024
(a) Each individual seeking, to the extent
			 allowable under section
			 12-436
			 of the general statutes, to import alcoholic beverages from within the
			 territorial limits of the United States shall file in triplicate an
			 application, which is prescribed by the commissioner, for permission to import
			 such alcoholic beverages for personal consumption. The application shall be
			 furnished by the Department of Revenue Services, Audit Division, Excise Tax
			 Subdivision. If the application is approved, one copy will be returned to the
			 applicant and one copy will be furnished to the Department of Revenue Services,
			 Audit Division, Excise Tax Subdivision.
(b) Each individual seeking, to the extent
			 allowable under section
			 12-436
			 of the general statutes, to import alcoholic beverages from without the
			 territorial limits of the United States shall file in triplicate an
			 application, which is prescribed by the commissioner, for permission to import
			 such alcoholic beverages for personal consumption. The application shall be
			 furnished by the Department of Revenue Services, Audit Division, Excise Tax
			 Subdivision. If the application is approved, one copy will be returned to the
			 applicant and one copy will be furnished to the Department of Revenue Services,
			 Audit Division, Excise Tax Subdivision.
(c) No application referred to in subsection
			 (a) or (b) of this section shall be approved unless and until such applicant
			 shall have filed in triplicate and shall have had approved an application,
			 which is prescribed by the commissioner, for a certificate of payment of taxes
			 due on the importation of alcoholic beverages. The application shall be
			 furnished by the Department of Revenue Services, Audit Division, Excise Tax
			 Subdivision. If the application is approved, two copies will be returned to the
			 applicant.
(d) This section is
			 prescribed pursuant to section
			 12-449 of
			 the general statutes for purposes of section
			 12-436
			 of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 449 - Alcoholic Beverages Taxes › Section 12-449-7a - Notice of additional reciprocal taxes

Current through July 10, 2024
(a) On or
			 before January first of each year or, in the discretion of the commissioner, at
			 more frequent intervals, the commissioner shall notify each distributor of each
			 additional reciprocal tax imposed under section
			 12-451
			 of the general statutes on alcoholic beverages manufactured in another state. A
			 copy of such notice shall be sent to the state treasurer and to the state
			 comptroller.
(b) At the time of the
			 first imposition of an additional reciprocal tax on alcoholic beverages
			 manufactured in another state, the commissioner shall cause to be published in
			 a newspaper having general circulation in such other state a notice pertaining
			 to such tax.
(c) This section is
			 prescribed pursuant to section
			 12-449 of
			 the general statutes for purposes of section
			 12-451
			 of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 449 - Alcoholic Beverages Taxes › Section 12-449-9a - Sales of alcoholic beverages

Current through July 10, 2024
(a) Sales of
			 alcoholic beverages mean and include sales of warehouse receipts for alcoholic
			 beverages, the delivery of which receipts passes title to such beverages to the
			 purchaser of such receipts. Warehouse receipts may be sold to a licensed
			 distributor or to a distributor licensed by another state, but may not be sold
			 to a retail permittee.
(b) Sales of
			 alcholic beverages do not mean sales of bitters, except to the extent that such
			 sales are, for federal excise tax purposes, treated as sales of alcoholic
			 beverages.
(c)
(1) Sales of alcoholic beverages do not mean
			 sales of wine used for sacramental or religious purposes. The invoice for each
			 such sale shall bear the following statement, signed by an authorized agent of
			 the purchaser: "The above-invoiced wine is to be used solely for sacramental or
			 religious purposes and will not be sold or used for beverage
			 purposes."
(2) Cross reference. See
			 sections
			 12-449-8a(b)
			 and (d) and 12-449-10a (f).
Connecticut Administrative Code › Title 12 - Taxation › 449 - Alcoholic Beverages Taxes › Section 12-449-10a - Schedules

Current through July 10, 2024
(a) Each distributor shall file with the
			 return required under section
			 12-437 of the
			 general statutes the schedules furnished and prescribed by the commissioner and
			 setting forth the information required by subsections (b), (c), (d), (e) and
			 (f) of this section.
(b) Schedule A
			 must detail each purchase by such distributor of alcoholic beverages received
			 (including returns for credit from other licensed distributors), on the
			 purchase of which the tax imposed under chapter 220 was not paid.
(c) Schedule A-1 must detail each purchase by
			 such distributor of alcoholic beverages which have not been received.
(d) Schedule B must detail each purchase by
			 such distributor of alcoholic beverages received (including returns for credit
			 from retailers), on which beverages the tax imposed under chapter 220 has been
			 paid prior to their receipt by such distributor.
(e) Schedule C must detail, for each state of
			 destination, each shipment by such distributor of alcoholic beverages
			 (including returns for credit to distributors licensed by another state) to a
			 point without this state.
(f)
			 Schedule D must detail each sale by such distributor of alcoholic beverages to
			 other licensed distributors (including returns for credit to other licensed
			 distributors) and each sale which is exempt from tax pursuant to section
			 12-453 of
			 the general statutes or section
			 12-449-9a(c).
			 A copy of each approved application for permission to purchase alcohol without
			 payment of tax shall be attached to such schedule.
(g) This section is prescribed pursuant to
			 section
			 12-449 of
			 the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 449 - Alcoholic Beverages Taxes › Section 12-449-11a - Records

Current through July 10, 2024
(a) Each licensed distributor shall keep
			 complete and accurate records of all purchases, returns, sales and exchanges of
			 alcoholic beverages, and such additional records as will substantiate the
			 entries made on the monthly returns referred to in section
			 12-437 of the
			 general statutes and section
			 12-449-10a
			 or the schedules attached thereto. The records shall include the names and
			 addresses of all persons from whom any alcoholic beverages were purchased or
			 received, including the date of purchase, the date of receipt, and the type and
			 quantity of alcoholic beverages purchased or received, and the names and
			 addresses of all retail permittees to whom any alcoholic beverages were sold,
			 including the date of sale and the type and quantity of alcoholic beverages
			 sold.
(b) This section is
			 prescribed pursuant to section
			 12-449 of
			 the general statutes.
(c) Cross
			 reference. See section
			 12-449-10a.
Connecticut Administrative Code › Title 12 - Taxation › 455a - Tables of Equivalents for Natural Gas and Propane for Motor Vehicle Fuels Tax Purposes › Section 12-455a-1 - Computation of tax on motor vehicle fuels in gaseous form

Current through July 10, 2024
(a)
Definitions
. As used in this
			 section of the Regulations of Connecticut State Agencies:
(1) "British Thermal Unit" (Btu) means an
			 amount of heat required to raise the temperature of one pound of water one
			 degree Fahrenheit;
(2) "Cubic foot"
			 means a standard unit of gas measurement and is defined as the amount of gas
			 occupying a cubic foot of space at a pressure of 30 inches of mercury
			 (approximately 14.7 psi) and a temperature of 60 degrees Fahrenheit;
(3) "Fuels" includes natural gas and propane,
			 as well as other fuels in gaseous form suitable for the generation of power to
			 propel motor vehicles;
(4) "Gallon"
			 means a measure of volume equivalent to 231 cubic inches. When used as a
			 standard unit of measure for liquid natural gas and other liquid fuels, it
			 refers to a gallon of liquid fuel at a temperature of 60 degrees
			 Fahrenheit;
(5) "Natural gas" means
			 naturally occurring mixtures of hydrocarbon gases and vapors consisting
			 principally of methane, whether in gaseous or liquid form;
(6) "Propane" means a gaseous paraffin
			 hydrocarbon, which becomes liquid under pressure or reduced
			 temperatures;
(7) "Psi" means
			 pounds of pressure per square inch.
Connecticut Administrative Code › Title 12 - Taxation › 480 - Motor Carrier Road Tax › Section 12-480-1a - Claims for credit

Current through July 10, 2024
(a) The credit
			 otherwise allowable to a motor carrier (the claimant) under section
			 12-480
			 and this section by reason of the purported payment by the claimant of the tax
			 imposed under chapter 221 (the motor vehicle fuels tax) on the purchase of the
			 same motor fuel to which the tax imposed under chapter 222 (the motor carrier
			 road tax) applies shall not be allowed unless such claimant maintains records
			 deemed adequate by the commissioner to substantiate a claim for such
			 credit.
(b) The records required to
			 be maintained by subsection (a) of this section shall be deemed adequate if and
			 only if such records establish, for each purported payment of the tax imposed
			 under chapter 221, the date of purchase of the motor fuel, the name and address
			 of the seller of such fuel, the type and quantity (in gallons) of such fuel,
			 the price per gallon of such fuel, the total amount paid by the purchaser and
			 the registration number on the identification marker of the vehicle in which
			 such fuel is used. A copy of each purchase invoice which shall set forth the
			 information required by this subsection, which shall have the name and address
			 of the purchaser thereon and which shall be signed by the seller and by the
			 driver of the vehicle in which the fuel is used shall be kept with such
			 records.
Connecticut Administrative Code › Title 12 - Taxation › 480 - Motor Carrier Road Tax › Section 12-480-2a - Claims for refund

Current through July 10, 2024
(a) The refund
			 otherwise allowable to a motor carrier (the claimant) under section
			 12-480
			 and this section by reason of the purported payment by the claimant of a tax
			 similar to that imposed under chapter 222 (the motor carrier road tax) to
			 another state on the use of the same motor fuel for which the tax imposed under
			 chapter 221 (the motor vehicle fuels tax) was paid shall not be allowed unless-
(1) such claimant maintains records deemed
			 adequate by the commissioner to substantiate a claim for such refund,
			 and
(2) such claimant submits a
			 copy of the tax return filed with each state to which payment of a tax similar
			 to that imposed under chapter 222 was purportedly made by such claimant. Such
			 copy shall be certified by such state to have been filed and the tax reported
			 thereon to have been paid.
Connecticut Administrative Code › Title 12 - Taxation › 484 - Motor Carrier Road Tax › Section 12-484-1 - Annual affidavit by carrier exclusively operating within this state

Current through July 10, 2024
(a) Except as otherwise provided in this
			 subsection, each motor carrier, the operations of which are exclusively within
			 this state shall file the quarterly reports required by section
			 12-484
			 unless such carrier files on or before the last day of February of each year an
			 affidavit which is prescribed by the commissioner and which attests to the fact
			 that all of the motor fuel to be used in the operations of such carrier during
			 such calendar year will be purchased within this state and that the tax imposed
			 under chapter 221 (the motor vehicle fuels tax) will be paid thereon. In the
			 case of a motor carrier filing its initial application for registration under
			 section §
								12-487-1a(b)
			 during a calendar year, the affidavit shall be filed at the time that such
			 application is filed, or on or before the last day of February of such year,
			 whichever date is later. The affidavit shall be furnished by the Department of
			 Revenue Services, Operations Division, Processing Section, Forms
			 Unit.
(b) Cross reference. See
			 section 12-484-3(a).
Connecticut Administrative Code › Title 12 - Taxation › 493 - Excise Taxes › Section 12-493-1 - School bus

Current through July 10, 2024
As the term is used in section
				12-493
				of the Connecticut General Statutes, "school bus" means any motor bus painted,
				constructed, equipped and registered as a school bus, as the term is defined in
				section
				14-275
				of the Connecticut General Statutes, regularly used for transporting school
				children to and from school or school activities, whether or not for
				compensation or under contract to provide such service. Section
				12-484
				of the Connecticut General Statutes provides the authorization for this section
				of the Regulations of Connecticut State Agencies.
Connecticut Administrative Code › Title 12 - Taxation › 494 - Real Estate Conveyance Tax › Section 12-494-1 - Definitions

Current through July 10, 2024
(a) "Full purchase price" means money and the
			 fair market value of consideration other than money paid or transferred,
			 directly or indirectly, to the transferor, whether or not expressed in the
			 deed, instrument or other writing, and includes, but is not limited to-
(1) the amount of any liability of the
			 transferor, which liability is assumed by the transferee.
(2) the amount of any liability to which the
			 realty is subject, but not including the amount of property tax, other
			 municipal assessments, common expense assessments or similar charges which are
			 not yet due and payable and which are subject to customary
			 adjustments.
(3) in the case of
			 easements, the monetary consideration paid to the transferor at the time of
			 transfer.
(4) in the case of a
			 lease described in subsection (b) (2) of this section, the fair market value of
			 the realty as of the time of conveyance, as if a fee simple conveyance of the
			 realty had occurred.
Connecticut Administrative Code › Title 12 - Taxation › 494 - Real Estate Conveyance Tax › Section 12-494-2 - Illustrations

Current through July 10, 2024
(a) Conveyances which are subject to tax. The
			 following are examples of conveyances which are subject to the tax:
(1) A conveyance of realty in exchange for
			 property other than realty. For the measure of the tax, see section
			 12-494-1(a).
(2) A conveyance of realty in exchange for
			 the conveyance of other realty. Each conveyance is subject to the tax. For the
			 measure of the tax, see section
			 12-494-1(a).
(3) A transfer of a cooperative unit. For the
			 measure of the tax, see section
			 12-494-1(a).
			 (The measure of the tax includes the unit's percentage or fractional share of
			 the common expense liability multiplied by underlying mortgage or similar
			 recorded indebtedness.)
(4) A
			 conveyance of a reversionary interest by a lessor. For the measure of the tax,
			 see section
			 12-494-1(a).
(5) A sale (either by bill of sale or by deed
			 of conveyance) of a mobile manufactured home which is located in a mobile
			 manufactured home park licensed under chapter 412 of the Connecticut General
			 Statutes or which is located on a single-family lot as a permitted
			 nonconforming use or as otherwise permitted by municipal zoning regulations.
			 For the measure of the tax, see section
			 12-494-1(a).
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Definitions, Description of Organization, Administrative Procedures and Rules of Practice Description of Organization and Public Information › Section 12-562-2a - Creation and authority

Current through July 10, 2024
The gaming policy board and the division of special revenue
				  were originally established as agencies of the executive branch of state
				  government by Public Act 79-404. The gaming policy board and the division of
				  special revenue are statutorily reposed with the joint responsibility of
				  administering and regulating legalized gaming activities within the state. The
				  board and the division derive their authority primarily from Chapters 226,
				  226b, 229a and 98 of the Connecticut General Statutes and the Mashantucket
				  Pequot Gaming Procedures and the Mohegan Tribe and State of Connecticut
				  Tribal-State Compact.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Definitions, Description of Organization, Administrative Procedures and Rules of Practice Description of Organization and Public Information › Section 12-562-3a - The gaming policy board-organization, functions, course and method of operations

Current through July 10, 2024
(a)
Organization.
Pursuant to Section 12-557d of the Connecticut
				General Statutes, the gaming policy board consists of five members appointed by
				the governor with the advice and consent of the general assembly. The executive
				director of the division is a member of the board ex-officio.
To insure the highest standard of legalized gaming regulation
				  at least four of the board members shall have training or experience in at
				  least one of the following fields: corporate finance, economics, law,
				  accounting, law enforcement, computer science or the pari-mutuel industry. At
				  least two of these fields shall be represented on the board at any one
				  time.
(b)
Gaming
				policy board; powers and duties.
The gaming policy board shall work in
				cooperation with the division of special revenue to implement and administer
				the provisions of Chapters 226, 226b and 229a of the general statutes and the
				Mashantucket Pequot Gaming Procedures and the Mohegan Tribe and State of
				Connecticut Tribal-State Compact. In carrying out its duties the board shall be
				responsible for:
(1) Approving, suspending,
				or revoking licenses issued under subsection (a) of Section
				12-574 of
				the General Statutes;
(2)
				approving contracts for facilities, goods, components or services necessary to
				carry out the provisions of Section
				12-572
				of the General Statutes;
(3)
				setting racing and jai alai meeting dates; except that the board may delegate
				to the executive director the authority for setting make-up performance dates
				within the period of a meeting set by the board;
(4) imposing fines on licensees under
				subsection (j) of Section
				12-574 of
				the General Statutes;
(5)
				approving the types of pari-mutuel betting to be permitted;
(6) advising the executive director
				concerning the conduct of off-track betting facilities;
(7) assisting the executive director in
				developing regulations to carry out the provisions of Chapters 226, 226b, 98
				and 229, and approving such regulations prior to their adoption;
(8) hearing all appeals taken under
				subsection (j) of said Section
				12-574 of
				the General Statutes, Section
				12-802b of
				the General Statutes, the Mashantucket Pequot Gaming Procedures and the Mohegan
				Tribe and State of Connecticut Tribal-State Compact; and
(9) advising the Governor on state-wide plans
				and goals for legalized gaming.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Definitions, Description of Organization, Administrative Procedures and Rules of Practice Description of Organization and Public Information › Section 12-562-4a - Division of Special Revenue-organization, functions, course and method of operations

Current through July 10, 2024
(a)
Organization.
The division is currently composed of five units
				which are under the overall direction of the executive director. Each unit is
				under the supervision of a unit head, appointed by the executive director with
				the advice and consent of the board, who administers and coordinates the
				authorized activities in the unit head's respective unit. The current
				organization of the division is as follows:
(1) The executive director. Pursuant to
				Section 12-557c of the Connecticut General Statutes the governor appoints an
				executive director of the division, with the approval of the general assembly,
				to administer and coordinate the various programs within the division. The
				executive director shall be experienced in the functions of the division and
				shall have overall supervisory authority and responsibility over each of the
				operational units.
(2) Gambling
				regulation. This unit is responsible for regulating off-track betting, lottery,
				charitable games, racing and the game of jai alai, licensing and disclosure and
				the regulatory functions as provided for in the Mashantucket Pequot Gaming
				Procedures and Mohegan Tribe and State of Connecticut Tribal-State
				Compact.
(3) Integrity assurance
				and technical services. This unit is responsible for the accounting and
				auditing required to maintain control over the integrity of legalized gaming
				activities and for data processing functions.
(4) Security. This unit provides support
				services in the division's ongoing efforts to insure the highest standards of
				integrity and security in relation to its regulation activities. These services
				include the internal security and investigation necessary to enforce the
				provisions of Chapters 226, 226b, 229a and 98 C.G.S., the Mashantucket Pequot
				Gaming Procedures, the Mohegan Tribe and State of Connecticut Tribal-State
				compact and the division's regulations and procedures.
(5) Planning and research. This unit is
				responsible for conducting administrative hearings for licensing matters,
				researching the social and economic impact, as well as the effectiveness of the
				various legalized gaming activities and for performing analyses relating to
				relevant issues.
(6) Division
				administration. This unit is responsible for division staff support services
				including, purchasing, general services, and general fund
				disbursements.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Definitions, Description of Organization, Administrative Procedures and Rules of Practice Description of Organization and Public Information › Section 12-562-5a - Location of principal offices

Current through July 10, 2024
The gaming policy board and the division of special revenue
				  are located at 555 Russell Road, Newington, Connecticut 06111. All
				  communications should be addressed to the board or the division, as the case
				  may be, P.O. Box 11424, 555 Russell Road, Newington, Connecticut 06111.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Definitions, Description of Organization, Administrative Procedures and Rules of Practice Description of Organization and Public Information › Section 12-562-6a - Public information

Current through July 10, 2024
The public may inspect the regulations, decisions and all
				  public records of the gaming policy board and the division of special revenue
				  at their offices in Newington. There is no prescribed form for requests for
				  information. All such requests should be in writing and be sufficiently
				  specific to allow facile identification of the matters or material requested.
				  Such written requests should be submitted to the gaming policy board or the
				  division, as the case may be, at the above stated principal office address.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Rules of Practice › Article I - General Provisions › Part 1 - Scope and Construction of Rules › Section 12-562-7a - Procedure governed

Current through July 10, 2024
Sections 12-562-7a through
						12-562-19a
						inclusive, of the Regulations of Connecticut State Agencies govern practice and
						procedure before the gaming policy board and the executive director of the
						division of special revenue, or the deputy executive director or a unit head or
						other individual authorized by law, under the applicable laws of the state of
						Connecticut and except where by statute otherwise provided.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Rules of Practice › Article I - General Provisions › Part 1 - Scope and Construction of Rules › Section 12-562-8a - Waiver of rules

Current through July 10, 2024
Where good cause appears, the board, the executive
						director or any presiding officer may permit deviation from Sections
						12-562-1a
						through
						12-562-19a,
						inclusive, of the Regulations of Connecticut State Agencies, except where
						precluded by law.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Rules of Practice › Article I - General Provisions › Part 1 - Scope and Construction of Rules › Section 12-562-9a - Construction and amendment

Current through July 10, 2024
Sections
						12-562-1a
						through
						12-562-19a
						inclusive, of the Regulations of Connecticut State Agencies, shall be construed
						by the board, the executive director or any presiding officer so as to secure
						just, speedy, and inexpensive determination of the issues presented hereunder.
						Amendments and additions to Sections
						12-562-1a
						through
						12-562-19a,
						inclusive, of the Regulations of Connecticut State Agencies, may be adopted by
						the executive director, with the advice and consent of the board, by being duly
						promulgated as regulations in accordance with Chapter 54,
						C.G.S.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Rules of Practice › Article I - General Provisions › Part 1 - Scope and Construction of Rules › Section 12-562-10a - Computation of time

Current through July 10, 2024
Computation of any period of time referred to in Sections
						12-562-1a
						through
						12-562-19a,
						inclusive, of the Regulations of Connecticut State Agencies, begins with the
						first day following that on which the act which initiates such period of time
						occurs and ends on the last day of the period so computed. This last day of
						that period is to be included unless it is a day on which the offices of the
						board and division are closed, in which event the period shall run until the
						end of the next following business day. When such period of time, with the
						intervening Saturdays, Sundays, and legal holidays counted, is five (5) days or
						less, the said Saturdays, Sundays, and legal holidays shall be excluded from
						the computation; otherwise such days shall be included in the
						computation.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Rules of Practice › Article I - General Provisions › Part 1 - Scope and Construction of Rules › Section 12-562-11a - Extension of time

Current through July 10, 2024
Except where statutorily mandated, the board, the
						executive director or any presiding officer may extend the time limit
						prescribed or allowed by Sections
						12-562-1a
						through
						12-562-19a,
						inclusive, of the Regulations of Connecticut State Agencies, for good cause.
						All requests for extensions shall be made before the expiration of the period
						originally prescribed or as previously extended. The board, the executive
						director or any presiding officer shall cause all parties to be notified of the
						action upon any such motion.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Rules of Practice › Article I - General Provisions › Part 1 - Scope and Construction of Rules › Section 12-562-12a - Effect of filing

Current through July 10, 2024
(a)
Obligation to comply
. The filing with the board or division of any
					 application, petition, complaint, request for declaratory ruling, or any other
					 filing of any nature whatsoever shall not relieve any person of the obligation
					 to comply with any statute, regulation or order of the board or
					 division.
(b)
Nonwaiver
. Unless the board or the division otherwise specifies in
					 an express written waiver by accepting the filing of any petition, application,
					 exhibit, or document of any kind whatsoever the board or division shall not
					 have waived any failure to comply with Sections
					 12-562-7a
					 through
					 12-562-19a,
					 inclusive, of the Regulations of Connecticut State Agencies. Where appropriate
					 the board or division may require the amendment of any filing.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Rules of Practice › Article I - General Provisions › Part 1 - Scope and Construction of Rules › Section 12-562-13a - Consolidation of proceedings

Current through July 10, 2024
Two or more proceedings involving related questions of
						law or fact may be consolidated at the direction of the board, executive
						director or any presiding officer.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Rules of Practice › Article I - General Provisions › Part 1 - Scope and Construction of Rules › Section 12-562-14a - Ex parte communication

Current through July 10, 2024
(a) Board member
					 prohibition. No board member shall engage in any oral ex parte communications
					 with any representative, agent, officer or employee of any business
					 organization regulated under Chapter 226 C.G.S., the Mashantucket Pequot Gaming
					 Procedures and the Mohegan Tribe and State of Connecticut Tribal-State Compact
					 concerning any matter pending or impending before the board.
(b) Contested case proceedings. Unless
					 required for the disposition of matters ex parte authorized by law, neither
					 board members, the executive director, nor any designated division presiding
					 officer shall communicate directly or indirectly with any party or intervenor
					 concerning any issue of fact or law involved in any contested case that has
					 been commenced under Sections
					 12-562-1a
					 through
					 12-562-19a,
					 inclusive, of the Regulations of Connecticut State Agencies, except upon notice
					 and opportunity for all parties to participate. The board members, the
					 executive director and any other designated presiding officer may severally
					 communicate with each other ex parte and may communicate with and have the aid
					 and advice of such members of the division staff as are assigned to assist them
					 in any contested case. This rule shall not be construed to preclude such
					 routine communications as are necessary to permit division staff to investigate
					 facts and to conduct informal staff conferences at any time before, during, and
					 after the hearing of a contested case. The board, the executive director or any
					 designated presiding officer may designate a staff person who is not assigned
					 to render a decision or to make findings of fact or conclusions of law to
					 communicate with any person or party for the purposes of conducting informal
					 conferences at any time before, during or after the hearing of the contested
					 case proceeding.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Rules of Practice › Article I - General Provisions › Part 2 - Formal Requirements › Section 12-562-15a - Date of filing

Current through July 10, 2024
All orders, decisions, findings of fact, correspondence,
						motions, petitions, applications, and any other documents governed by Sections
						12-562-1a
						through
						12-562-19a,
						inclusive, of the Regulations of Connecticut State Agencies, shall be deemed to
						have been filed or received on the date on which they are received by the board
						or division at their principal office, except as hereinafter
						provided.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Rules of Practice › Article I - General Provisions › Part 2 - Formal Requirements › Section 12-562-18a - Formal requirements as to documents and other papers filed in proceedings

Current through July 10, 2024
(a)
Copies
. Except for routine correspondence and inquiries by the
					 public, and as may be otherwise required by Sections
					 12-562-1a
					 through
					 12-562-19a,
					 inclusive, of the Regulations of Connecticut State Agencies, or by any other
					 rules or regulations of the board or division or as ordered or expressly
					 requested by the board or division, at the time motions, petitions,
					 applications, documents, or other papers are filed with the board or division,
					 there shall be furnished to the board or division the original of such papers.
					 In addition to the original, there shall also be filed eight (8) copies if such
					 submission is to the board for the use of the board and division staff, and the
					 public, unless a greater or lesser number of such copies is expressly requested
					 by the board. If such submission is to the division, there also shall be filed
					 two copies in addition to the original unless a greater number is requested by
					 the division.
(b)
Filing
. All motions, petitions, applications, documents or other
					 papers relating to matters requiring action by the board or the division shall
					 be filed with the board or the division at the principal offices as described
					 in Section 12-576-5a of the Regulations of Connecticut State
					 Agencies.
(c)
Noncompliance
. In the event of failure to comply with the
					 provisions of this section, such motions, petitions, applications, documents or
					 other papers deficient in filing may be returned for noncompliance by the board
					 or executive director.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Rules of Practice › Article I - General Provisions › Part 2 - Formal Requirements › Section 12-562-19a - Service

Current through July 10, 2024
(a)
General rule
. Service of all
					 documents and other papers filed in all contested cases, including but not
					 limited to motions, petitions, applications, notices, briefs, and exhibits
					 shall be by personal delivery, facsimile, or by first class mail, except as
					 hereinafter provided.
(b)
On
					 whom served
. In addition to the filing of such documents and papers by
					 the person filing an original plus the copies provided in Section
					 12-562-18a(a)
					 of the Regulations of Connecticut State Agencies, one copy shall be served on
					 every person that has theretofore been designated a party in any proceeding.
					 Certification of such service shall be endorsed on all documents and other
					 papers when filed with the board or division.
(c)
Service by the board or
					 division
. A copy of any documents or other papers served by the board or
					 division showing the addresses to whom the document or other paper was mailed
					 and the date of mailing shall be placed in the board's and division's files and
					 shall be prima facie evidence of such service and the date thereof.
(d)
Service as written notice
.
					 Written notice of all orders, decisions or authorizations issued by the board
					 or division shall be given to the party affected thereby and to such other
					 persons as the board or division may deem appropriate by personal delivery or
					 by first class mail, as the board or division determines.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Rules of Practice › Article II - Contested Cases › Part 1 - Parties, Intervention and Participation › Section 12-562-20a - Designation of parties

Current through July 10, 2024
In issuing the notice of hearing the board or the
						division, as the case may be, will designate as parties those persons known to
						them whose legal rights, duties or privileges are being determined in the
						contested case and any person whose participation as a party is then deemed
						necessary to the proper disposition of such proceeding. All other persons
						proposing to be named or admitted as parties shall apply for such designation
						in the manner hereinafter described. No other person shall be or have standing
						before the division as a party within the definition of Section
						4-166(8),
						C.G.S.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Rules of Practice › Article II - Contested Cases › Part 1 - Parties, Intervention and Participation › Section 12-562-21a - Application to be designated a party

Current through July 10, 2024
(a)
Filing of
					 petition
. Any other person that proposes to be designated or admitted as
					 a party to any proceeding, as defined by Section
					 4-166(8),
					 C.G.S., shall file a written petition to be so designated not later than five
					 (5) days before the date of the hearing of the proceeding as a contested
					 case.
(b)
Contents of
					 petition
. The petition to be designated a party shall state the name and
					 address of the petitioner. It shall describe the manner in which the petitioner
					 claims to be substantially and specifically affected by the proceeding. It
					 shall state the contention of the petitioner concerning the issue of the
					 proceeding, the relief sought by the petitioner, the statutory or other
					 authority therefore, and a summary of any evidence that the petitioner intends
					 to present in the event that the petition is granted.
(c)
Designation as party
. The
					 presiding officer shall consider all such petitions and will designate or admit
					 as a party in a contested case any person whose legal rights, duties or
					 privileges will be determined by the decision of the presiding officer after
					 the hearing, if the presiding officer finds such person is entitled as of right
					 to be party to said contested case or that the participation of such person as
					 a party is necessary to the proper disposition of said contested
					 case.
Connecticut Administrative Code › Title 12 - Taxation › 562 - Administrative Procedures › Rules of Practice › Article II - Contested Cases › Part 1 - Parties, Intervention and Participation › Section 12-562-22a - Participation by nonparties

Current through July 10, 2024
(a)
Request
					 to participate
. At any time prior to the commencement of oral testimony
					 in any hearing in a contested case any person may request that the presiding
					 officer permit that person to participate in the hearing. Any person not a
					 party that is so permitted to participate in the hearing will be identified an
					 intervenor in Sections
					 12-562-1a
					 through
					 12-562-19a,
					 inclusive, of the Regulations of Connecticut State Agencies.
(b)
Contents of request
. The
					 request of the proposed intervenor shall state such person's name and address
					 and shall describe the manner in which that person is affected by the contested
					 case. The proposed intervenor shall further state in what way and to what
					 extent he proposes to participate in the hearing, and shall summarize any
					 evidence he proposes to offer.
(c)
Designation as intervenor
. The presiding officer will act to
					 determine the proposed intervenor's participation in the hearing, taking into
					 account whether or not such participation will furnish assistance to the board
					 or division in resolving the issues of the contested case. The presiding
					 officer may grant the request to intervene if he finds that the proposed
					 participation as an intervenor will add evidence or arguments on the issue of
					 the contested case that would otherwise not be available to the board or
					 division.