reglab/statecodes huggingface dataset:
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XII - Deficiencies, refunds, interest and penalties › Section 12-734-1 - Liens

Current through July 10, 2024
(a) The amount of any tax, penalty and
				interest due and unpaid shall be a lien, from the last day of the taxable year
				with respect to which such tax is due until discharged by payment, against all
				real estate of the taxpayer in this state, and a certificate of such lien
				signed by the Commissioner may be filed for record in the office of the clerk
				of any town in which such real estate is situated.
(b) For purposes of this section, "due and
				unpaid" means due and unpaid at any time following the last day of the taxable
				year with respect to which such tax is due, and nothing herein or elsewhere
				shall be construed to prevent the Commissioner from filing for record any lien
				referred to in subsection (a) of this section at any time following the last
				day of such taxable year.
(c) While
				this section pertains to Section
				12-734
				of the general statutes, for purposes of supplementary interpretation, as the
				phrase is used in Section
				12-2
				of the general statutes, the adoption of this section is authorized by Section
				12-740(a)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XII - Deficiencies, refunds, interest and penalties › Section 12-735(a)-1 - Penalties and interest

Current through July 10, 2024
(a)
(1) If any person fails to pay the amount of
				tax reported to be due on such person's return (other than an amended return)
				within the time specified under the provisions of the Income Tax Act, there
				shall be imposed a penalty of 10% of such amount due and unpaid. The tax shall
				also bear interest at the statutory rate under subsection (a) of Section
				12-735
				of the General Statutes for each month or fraction thereof, from the time
				specified for payment of such tax until the date of payment.
(2) If a person files an amended return after
				the date fixed for filing the return, reporting thereon an amount to be due in
				excess of the amount reported to be due on such person's return, no penalty
				shall be imposed under this section, whether or not such excess is paid at the
				time of filing such amended return, but such excess shall bear interest at the
				statutory rate under subsection (a) of Section
				12-735
				of the General Statutes for each month or fraction thereof, from the time
				specified for payment of such tax until the date of payment.
(3) The time specified for payment is the
				date fixed for filing the return, determined without regard to any extension of
				time for filing such return.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XII - Deficiencies, refunds, interest and penalties › Section 12-735(b)-1 - Commissioner's assessment on best information

Current through July 10, 2024
(a)
(1) If any person has not made a required
				return (other than an amended return) within three months after the due date
				specified for such return under the provisions of the Income Tax Act, the
				Commissioner may make such return at any time thereafter, according to the best
				information obtainable and according to the form prescribed. To the tax imposed
				upon the basis of such return, there shall be added a penalty equal to 10% of
				such tax or $50, whichever is greater. The tax shall bear interest at the
				statutory rate under subsection (b) of Section
				12-735
				of the General Statutes for each month or fraction thereof, from the due date
				of such tax until the date of payment.
(2) If any person has not made an amended
				return (including any return required under §
										12-704(b)-1
				of Part VI or §
										12-727(b)-1
				or §
										12-727(b)-2
				) of Part XIV within three months after the due date specified for such return
				under the provisions of the Income Tax Act, the Commissioner may make such
				return at any time thereafter, according to the best information obtainable and
				according to the form prescribed. To the tax imposed upon the basis of such
				return, there shall be added a penalty equal to 10% of such tax or $50,
				whichever is greater. The tax shall bear interest at the statutory rate under
				subsection (b) of Section
				12-735
				of the General Statutes for each month or fraction thereof, from the due date
				of such tax until the date of payment.
(3) The making of a return by the
				commissioner under subsection (b) of Section
				12-735
				of the General Statutes for any person does not relieve such person of the duty
				or responsibility to make a return and shall not constitute the filing of a
				return by such person, so that a notice of deficiency under the provisions of
				subsection (c) of Section
				12-733
				of the General Statutes may be mailed to such person at any time. If the
				failure of such person to make such return is wilful, such person shall be
				subject to prosecution under the provisions of subsection (a) of Section
				12-737
				of the General Statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XII - Deficiencies, refunds, interest and penalties › Section 12-735(d)-1 - Penalty for failure to file statement of payment to another person

Current through July 10, 2024
(a) A penalty of $5.00 shall be imposed for
				each statement of payment to another person that an employer or payer fails to
				furnish to employees or payees by the last day of January for the preceding
				calendar year and a penalty of $5.00 shall be imposed for each informational
				return that an employer or payer fails to file with the Department by the last
				day of February for the preceding calendar year, unless such failure is due to
				reasonable cause and not to wilful neglect. Failure to furnish correct
				information on a statement of payment to another person shall be considered a
				failure to file that is subject to penalty under this section.
(b) The aggregate penalty imposed on an
				employer or payer for any one calendar year shall not exceed $2,000.
(c) For purposes of this section, "statement
				of payment to another person" means the "state copy" of federal Forms Forms W-2
				(reporting payment of Connecticut wages), W-2G (for winnings paid to resident
				individuals, even if no Connecticut income tax was withheld), 1099-MISC (for
				payments to resident individuals or, if the payments relate to services
				performed wholly or partly within Connecticut, payments to nonresident
				individuals, even if no Connecticut income tax was withheld), 1099-R (for
				payments or distributions to resident individuals, but only if Connecticut
				income tax was withheld) and 1099-S (for all Connecticut real estate
				transactions) and "informational return" means a duplicate of such statement of
				payment to another person.
(d)
				While this section pertains to Section
				12-735(d)
				of the general statutes, for purposes of supplementary interpretation, as the
				phrase is used in Section
				12-2
				of the general statutes, the adoption of this section is authorized by Section
				12-740(a)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XII - Deficiencies, refunds, interest and penalties › Section 12-739(d)-1 - Application of reported overpayments

Current through July 10, 2024
(a)
Definitions
. As used in this section, unless the context otherwise
				requires,
(1) "Estimated tax" means
				installments of estimated tax required to be paid under section
				12-722
				of the Connecticut General Statutes;
(2) "Individual" means any natural person
				and, unless the context otherwise requires, includes any trust or
				estate;
(3) "Reported overpayment"
				means the amount by which the tax paid for a taxable year, including all
				installments of estimated tax paid for the taxable year and all tax deducted
				and withheld from wages of such individual under chapter 229 of the Connecticut
				General Statutes, exceeds the amount of tax reported to be due for such taxable
				year on the tax return therefor, provided, in calculating the amount of tax
				reported to be due for such taxable year, any credit reported to be allowable
				shall be subtracted therefrom.
(4)
				"Tax" means the income tax imposed under chapter 229 of the Connecticut General
				Statutes; and
(5) "Tax return"
				means a tax return required to be filed under chapter 229 of the Connecticut
				General Statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XII - Deficiencies, refunds, interest and penalties › Section 12-742-1 - Offset of refunds against certain debts or obligations

Current through July 10, 2024
(a) The Commissioner of Revenue Services may
				credit overpayments of tax against a debt or obligation for which the
				Commissioner of Administrative Services is seeking reimbursement.
(b) As of the date (i) the Commissioner of
				Revenue Services receives notification from the Commissioner of Administrative
				Services that reimbursement is being sought for a debt or obligation or (ii) a
				taxpayer properly establishes an overpayment of tax, whichever occurs later,
				(1) the taxpayer shall be deemed to have paid the debt or obligation and (2)
				any interest payable by the taxpayer on the debt or obligation shall cease to
				accrue.
(c) Where a joint income
				tax return has been filed, a nonobligated spouse may, in accordance with §
									12-732(a)-2,
				file a written claim for refund of his or her share of the joint Connecticut
				income tax overpayment with the Commissioner, and, in such event, only the
				obligated spouse's share of such joint overpayment shall be credited against a
				debt or obligation for which the Commissioner of Administrative Services is
				seeking reimbursement.
(d) While
				this section pertains to Section
				12-742(d)
				of the general statutes, for purposes of supplementary interpretation, as the
				phrase is used in Section
				12-2
				of the general statutes, the adoption of this section is authorized by Section
				12-740(a)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XIII - Accounting periods and accounting methods › Section 12-708-1 - Accounting period

Current through July 10, 2024
(a) The taxable
				year of every taxpayer required to make a Connecticut income tax return under
				the Income Tax Act shall be the same as such taxpayer's taxable year for
				federal income tax purposes. The taxable year may be a calendar year or a
				fiscal year consisting of 12 consecutive months. However, under certain
				circumstances, the period may be less than 12 months (e.g. in case of death or
				change of accounting period), or it may be more than 12 months in the case of a
				52-53 week accounting period.
(b) A
				person who is not required to file a federal income tax return but is required
				to file a Connecticut income tax return shall report on the calendar year basis
				unless the Commissioner authorizes the use of a different taxable year. The
				preceding sentence does not apply, however, in a case where a person had for a
				previous year filed a federal income tax return and such person's taxable year
				for federal income tax purposes for the last year for which a federal return
				was filed was other than a calendar year. Thus, if the last federal income tax
				return filed was on the basis of a fiscal year ending June 30, and the person
				is not required to file a federal income tax return for the subsequent taxable
				year but is required to file a Connecticut income tax return, such person's
				taxable year for Connecticut income tax purposes for such year and thereafter
				is a fiscal year ending June 30. If a person not required to file a federal
				income tax return is subsequently required to file a federal income tax return,
				and the taxable year for federal income tax purposes is different from the
				taxable year established for Connecticut income tax purposes, the Connecticut
				taxable year shall be changed to conform to the federal taxable year.
(c) While this section pertains to Section
				12-708
				of the general statutes, for purposes of supplementary interpretation, as the
				phrase is used in Section
				12-2
				of the general statutes, the adoption of this section is authorized by Section
				12-740(a)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XIII - Accounting periods and accounting methods › Section 12-708-3 - Method of changing accounting period

Current through July 10, 2024
(a) If a person
				changes an accounting period for Connecticut income tax purposes by reason of a
				change in such person's federal income tax accounting period, the person shall
				file, with the first Connecticut income tax return for the new accounting
				period, either a copy of the consent of the Commissioner of Internal Revenue to
				change the accounting period of such person's return for federal income tax
				purposes or, if no consent is required, a statement to that effect referring to
				the particular provision of the Internal Revenue Code or regulations thereto
				authorizing the change.
(b) A
				person who is not subject to federal income tax but is subject to the
				Connecticut income tax shall obtain the consent of the Commissioner of Revenue
				Services before changing such person's accounting period. Such request shall
				state the reasons therefor and shall be made on or before the fifteenth day of
				the second calendar month following the close of the short period for which a
				return is required to effect the change of accounting period. If the
				Commissioner approves the change of accounting period, he shall advise the
				person as to the effective date of such change and as to any short-year
				Connecticut income tax returns required as the result of such change.
(c) While this section pertains to Section
				12-708
				of the general statutes, for purposes of supplementary interpretation, as the
				phrase is used in Section
				12-2
				of the general statutes, the adoption of this section is authorized by Section
				12-740(a)
				and (c) of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XIII - Accounting periods and accounting methods › Section 12-708-4 - Short taxable year resulting from a change in accounting period

Current through July 10, 2024
Where a short taxable year for federal income tax purposes
				  results from a change in accounting period, a person shall, where any of the
				  conditions provided for in §
									12-740-6
				  of Part XI are met, also file a Connecticut income tax return for such short
				  taxable year. Such person's Connecticut taxable income shall be computed on the
				  basis of the period for which the Connecticut income tax return is made and in
				  accordance with the rules applicable to the determination of Connecticut
				  taxable income generally, except that the amount of the personal exemption
				  provided for in Section
				  12-702 of
				  the general statutes that shall be allowed is that amount which bears the same
				  ratio to the Connecticut exemption allowed as the number of months in the short
				  taxable year bears to 12 months.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XIII - Accounting periods and accounting methods › Section 12-708-5 - Connecticut returns of trusts, estates or partnerships for short taxable years

Current through July 10, 2024
(a) Where a trust,
				estate or partnership was not in existence for the entire 12 months of its
				normal taxable year, the short period for which the taxpayer was in existence
				during such 12 months is a taxable year for which a Connecticut return shall be
				filed. Examples of such short taxable years are as follows:
(1) If a partnership is terminated and
				completely liquidated during its normal taxable year and this results in an
				accounting period of less than 12 months for federal income tax purposes, such
				period is a taxable year for which a Connecticut return shall be
				filed.
(2) The first Connecticut
				fiduciary return of a trust or estate shall often be a short-year return, due
				to the choice of an accounting period by the fiduciary which is either a
				calendar year or fiscal year. For an estate, the first Connecticut fiduciary
				return covers the period from the day following the decedent's death up to and
				including the day preceding the start of the regular taxable year selected by
				the fiduciary; for a trust, the first Connecticut fiduciary return covers the
				period from the day the trust was established up to and including the day
				preceding the beginning of the regular taxable year of the trust.
(3) Sometimes the final Connecticut fiduciary
				return of a trust or estate shall be a short-year income tax return, due to the
				termination of administration of the estate, or the termination of the trust,
				during its normal taxable year.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XIII - Accounting periods and accounting methods › Section 12-708-6 - Accounting methods

Current through July 10, 2024
(a) A person shall
				employ the same method of accounting in determining Connecticut taxable income
				as such person uses for federal income tax purposes (except as provided in Part
				III for the special accruals required of certain part-year residents). The term
				"method of accounting" refers not only to the overall method of accounting
				(such as cash or accrual), but also to the accounting treatment of particular
				items of income, gain, loss or deduction.
(b)
(1) In
				the event a person does not have a federal method of accounting, Connecticut
				taxable income shall be computed on the accounting basis regularly used in
				keeping such person's books. If such a method does not clearly reflect income,
				the computation of taxable income shall be made in a manner which, in the
				opinion of the Commissioner, clearly reflects such person's income.
(2) A method of accounting which consistently
				applies generally accepted accounting principles in a particular trade or
				business, in accordance with recognized conditions or practices, shall
				ordinarily be regarded as clearly reflecting income, provided all items of
				income, gain, loss and deduction are treated consistently from year to
				year.
(3) A person may compute
				Connecticut taxable income under any method of accounting which is permissible
				and allowed for such income for federal income tax purposes, e.g. cash,
				accrual, installment or long-term contract basis, or any combination thereof
				which clearly reflects income (see section 446 of the Internal Revenue Code and
				regulations thereunder).
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XIII - Accounting periods and accounting methods › Section 12-708-7 - Change of accounting method

Current through July 10, 2024
(a) A person may
				not change the method of accounting for Connecticut income tax purposes unless
				a similar change has been made for federal income tax purposes, except where
				the person does not have a method of accounting for federal income tax
				purposes.
(b) If the method of
				accounting is changed for federal income tax purposes, the method of accounting
				for Connecticut income tax purposes shall be similarly changed, without
				application to the Commissioner, but a copy of the consent of the Commissioner
				of Internal Revenue to the change shall be attached to the first Connecticut
				income tax return filed under the new method, together with the statement
				required pursuant to §§
									12-708-8(c)
				and
				12-708-9(d)
				of this Part.
(c) Where a person
				does not have a method of accounting for federal income tax purposes, an
				application for permission to change a method of accounting shall be made to
				the Commissioner within 180 days after the beginning of the taxable period to
				which the proposed change shall relate. Such application shall be accompanied
				by a statement specifying the nature of the person's business, if any, the
				present method of accounting, the method to which such person desires to
				change, the taxable year in which the change is to be effected, the classes of
				items to receive different treatment under the new system, and all items which
				would be duplicated or omitted as a result of the proposed change. If such
				person later adopts a method of accounting for federal income tax purposes
				which differs from the method for Connecticut income tax purposes, the person
				shall conform the method of accounting for Connecticut income tax purposes to
				the method of accounting for federal income tax purposes.
(d) While this section pertains to Section
				12-708
				of the general statutes, for purposes of supplementary interpretation, as the
				phrase is used in Section
				12-2
				of the general statutes, the adoption of this section is authorized by Section
				12-740(a)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XIV - Miscellaneous › Section 12-727(b)-2 - Report of amended federal income or income tax withholding return

Current through July 10, 2024
(a) Any taxpayer who files a timely amended
				federal income tax return resulting in a change in federal income or federal
				alternative minimum taxable income, or any employer who files a timely amended
				federal income tax withholding return shall also file, on or before the date
				that is 90 days after the date of filing of such amended return, an amended
				Connecticut income tax return (Form CT-1040X, or Form CT-1041, CT-1065, CT-G,
				or CT-1120SI, as the case may be, with the appropriate box checked to indicate
				that an amended return is being filed, or Form CT-941X), but only if the
				amendment of the federal return increases or decreases a taxpayer or employer's
				Connecticut income tax liability. Such report may be required at any other time
				if the Commissioner deems it necessary. Payment of any additional Connecticut
				income tax that is shown to be due on the amended Connecticut income tax
				return, plus interest, shall accompany the return. An employer filing an
				amended federal income tax withholding return shall attach to the Form CT-941X
				a statement showing the amount of Connecticut income tax that was originally
				withheld and reported, the amount of Connecticut income tax that should have
				been withheld and reported, and the reason for the increase or decrease in the
				amount of Connecticut income tax required to be withheld and
				reported.
(b) For purposes of this
				section, the term "taxpayer's Connecticut income tax liability" means the
				liability for Connecticut income tax, as defined in §
				12-701(b)-1(a)(10).
(c) While this
				section pertains to Section
				12-727(b)
				of the Connecticut General Statutes, for purposes of supplementary
				interpretation, as the phrase is used in Section
				12-2
				of the Connecticut General Statutes, the adoption of this section is authorized
				by Section
				12-740(a)
				of the Connecticut General Statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XIV - Miscellaneous › Section 12-727(b)-3 - Federal changes not binding

Current through July 10, 2024
(a) The Department
				is not required to accept as correct any change in a taxpayer's federal income,
				the disallowance (in whole or in part) of a claim for credit or refund of
				federal income tax, or the amount an employer is required to deduct and
				withhold from wages for federal income tax withholding purposes. Instead, the
				Department may conduct an independent audit or investigation in regard
				thereto.
(b) For purposes of this
				section, the term "federal income" means federal adjusted gross income or
				federal alternative minimum taxable income of an individual and federal taxable
				income of a trust or estate prior to deductions relating to distributions to
				beneficiaries or federal alternative minimum taxable income of a trust or
				estate.
(c) While this section
				pertains to Section
				12-727(b)
				of the general statutes, for purposes of supplementary interpretation, as the
				phrase is used in Section
				12-2
				of the general statutes, the adoption of this section is authorized by Section
				12-740(a)
				of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XIV - Miscellaneous › Section 12-727(b)-4 - Final determination

Current through July 10, 2024
(a) A final
				determination for purposes of this Part includes but is not limited to the
				following:
(1) a closing agreement made under
				section 7121 of the Internal Revenue Code finally and irrevocably adjusting and
				settling a taxpayer's federal income tax liability;
(2) an allowance by the Commissioner of
				Internal Revenue of a refund of any part of the federal income tax shown on the
				taxpayer's federal income tax return or of any deficiency thereafter assessed,
				whether such refund is made on such Commissioner's own motion or pursuant to a
				judgment of a court;
(3) the 90-day
				deficiency notice pursuant to section 6212 of the Internal Revenue Code, unless
				a timely petition to redetermine the deficiency is filed in the Tax Court of
				the United States, in which event the judgment of the court of last resort
				affirming the deficiency, or the redetermination of the deficiency pursuant to
				a judgment of the court of last resort, is the final determination;
(4) the assessment of a deficiency pursuant
				to a waiver filed under section 6213 of the Internal Revenue Code where no
				90-day deficiency notice is issued; and
(5) the allowance of a tentative carryback
				adjustment based on the net operating loss carryback pursuant to section 6411
				of the Internal Revenue Code.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XIV - Miscellaneous › Section 12-727(b)-5 - Recomputation of Connecticut income tax

Current through July 10, 2024
(a) The assessment
				of Connecticut income tax may be made at any time if a taxpayer or employer
				fails to report a change or correction or fails to file an amended Connecticut
				income tax return required under Section
				12-727(b)
				of the general statutes with respect to:
(1)
				a federal change or correction or an amended federal income tax return
				increasing the taxpayer's federal income;
(2) a federal change or correction which is
				treated in the same manner as if it were a deficiency for federal income tax
				purposes;
(3) a federal change or
				correction or an amended federal return of income tax withheld increasing the
				amount required to be deducted and withheld from wages for federal income tax
				withholding purposes; or
(4) the
				disallowance, in whole or in part, of a taxpayer's claim for credit or refund
				of federal income tax.
Connecticut Administrative Code › Title 12 - Taxation › 740(a) - INCOME TAX › Part XIV - Miscellaneous › Section 12-740(c)-2 - Records of employers and other persons required to file Connecticut informational returns

Current through July 10, 2024
(a) Every employer
				or withholding agent, as defined for federal income tax withholding purposes,
				required under Part IX to deduct and withhold Connecticut income tax from the
				wages of employees, and every person who may be required to file Connecticut
				informational returns, shall keep all records pertinent to withholding of
				Connecticut income tax and Connecticut informational returns available for
				examination and inspection by the Department or its authorized representatives.
				Records with respect to Connecticut income tax withheld shall be retained for a
				period of four years after the due date of the tax return for the taxable
				period in which Connecticut income tax was withheld, or the date the
				Connecticut income tax withheld was paid over, whichever is later. Records with
				respect to Connecticut informational returns shall be retained for a period of
				four years after the due date of such returns.
(b) No particular form is prescribed for the
				keeping of records of employees and other persons required to file Connecticut
				informational returns. However, in the case of employers, the records should
				include the amounts and dates of all wage payments subject to Connecticut
				income tax, the names, addresses and occupations of employees receiving such
				payments, the periods of their employment, the periods for which they are paid
				by the employer while absent due to sickness or personal injuries and the
				amount and weekly rate of such payments, their social security account numbers,
				their income tax withholding exemption certificates, the employer's
				identification number, record of Connecticut employer withholding returns and
				reports filed, and the dates and amounts of Connecticut income tax withholding
				payments made.
(c) For employees
				who are nonresident individuals performing services partly within and partly
				without Connecticut, employers shall keep all records pertinent to the
				allocation or apportionment used for Connecticut income tax withholding
				purposes.
Connecticut Administrative Code › Title 12 - Taxation › 865 - Online Casino Gaming, Retail and Online Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-865-2 - Commissioner's Powers

Current through July 10, 2024
(a)
Record
			 retention.
Every person required by sections 12-865-1 to 12-865-34,
			 inclusive, of the Regulations of Connecticut State Agencies, to prepare, obtain
			 or keep documents, and every person in charge, or having custody, of such
			 documents, shall maintain such documents in an auditable format for no less
			 than five years, or such longer or shorter period as may be specified in the
			 Regulations of Connecticut State Agencies or the act. Upon request, such person
			 shall make such documents immediately available for review to the department,
			 in electronic form, unless not commercially practical, and submit copies to the
			 department. The commissioner may request any information the commissioner deems
			 necessary for the proper administration of the act and sections 12-865-1 to
			 12-865-34, inclusive, of the Regulations of Connecticut State Agencies. In
			 complying with this section, no person shall use a foreign language, codes, or
			 symbols in the keeping of any required document. Notwithstanding other
			 provisions of this subsection, personnel files shall be retained by the gaming
			 entity licensees pursuant to the act for the duration of an individual
			 licensee's employment and for two years after separation from employment with
			 the gaming entity licensee.
(b)
Inspection of premises.
The department shall be granted
			 unrestricted twenty-four hour access to all areas of a gaming entity licensee's
			 business facilities where any records or equipment or hardware that is
			 associated with the electronic wagering platform, live online casino games, or
			 retail sports wagering is located that impacts the operation of gaming in the
			 state of Connecticut.
Connecticut Administrative Code › Title 12 - Taxation › 865 - Online Casino Gaming, Retail and Online Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-865-3 - General Requirements

Current through July 10, 2024
(a) Internet gaming
			 shall only be engaged in by patrons who have established an internet gaming
			 account. A gaming entity licensee may only allow an individual to establish one
			 account on each electronic wagering platform operated by the licensee in
			 accordance with Section 12-865-11(a) of the Regulations of Connecticut State
			 Agencies.
(b) Gaming entity
			 licensees shall not include in any internet gaming app any software that:
			 permits unauthorized data collection or file extraction; contains malware; or
			 contains any other feature that compromises the integrity of the patron device
			 or the data contained therein.
(c)
			 A gaming entity licensee shall have a compliance manager, licensed as a key
			 employee, responsible for the operation and integrity of internet games and
			 gaming and reviewing all reports of suspicious activity that impacts the
			 integrity of internet games and gaming in Connecticut. In addition to notifying
			 the department of the suspicious activity listed in subdivisions (1) to (7),
			 inclusive, of this subsection, the licensee shall provide a detailed
			 description of the incident and a resolution report within seven days of
			 discovery of such incident. In the event that such issue cannot be resolved
			 within seven days, the licensee shall provide the department with an interim
			 resolution report, which shall be updated every seven days thereafter until the
			 issue is fully resolved. In addition to any required reporting to law
			 enforcement under other law or regulation, a gaming entity licensee shall
			 immediately, but no later than twenty-four hours, notify the department in
			 writing, upon detecting or becoming aware of any of the following:
(1) Any person participating in internet
			 gaming or retail sports wagering who is engaging in or attempting to engage in,
			 or who is reasonably suspected of, cheating, theft, embezzlement, collusion,
			 use of funds derived from illegal activity, money laundering, or any other
			 illegal activities.
(2) Any
			 individual who is reasonably suspected of misrepresenting such individual's
			 identity or using false identification to establish or attempt to establish an
			 internet gaming account.
(3)
			 Suspected criminal activity related to any aspect of either internet gaming or
			 retail sports wagering.
(4) Any
			 criminal or disciplinary proceedings commenced against the online gaming
			 operator or sports wagering retailer in connection with its internet gaming or
			 retail sports wagering operations.
(5) Any suspicious wagering activity or
			 patterns that indicate a concern regarding the integrity of an internet game or
			 sports wagering.
(6) Any other
			 conduct that corrupts the outcome of an internet game or sports
			 wagering.
(7) Any wagers that
			 violate any applicable state or federal law.
Connecticut Administrative Code › Title 12 - Taxation › 865 - Online Casino Gaming, Retail and Online Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-865-4 - Master Wagering License Requirements

Current through July 10, 2024
(a) Upon completion
			 of the requirements set forth in sections 12-852(a) and 12-853(a) of the
			 Connecticut General Statutes, the commissioner may issue a master wagering
			 license to each of the following persons upon receipt of a complete application
			 in a form and manner prescribed by the commissioner:
(1) The Connecticut Lottery
			 Corporation;
(2) The Mashantucket
			 Pequot Tribe, or an instrumentality of or an affiliate wholly-owned by said
			 tribe, as approved by the department; and
(3) The Mohegan Tribe of Indians of
			 Connecticut, or an instrumentality of or an affiliate wholly-owned by said
			 tribe, as approved by the department.
Connecticut Administrative Code › Title 12 - Taxation › 865 - Online Casino Gaming, Retail and Online Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-865-5 - Online Gaming Operator Requirements

Current through July 10, 2024
(a) No person shall
			 be licensed as an online gaming operator without first entering into an
			 agreement with a master wagering licensee to operate an electronic wagering
			 platform for purposes of offering internet games or retail sports wagering. A
			 master wagering licensee shall confirm, in a manner acceptable to the
			 department, that such licensee has entered into an agreement with the online
			 gaming operator and authorize such online gaming operator to provide gaming
			 services on behalf of the master wagering licensee.
(b) An online gaming operator applicant shall
			 apply on a form and in a manner prescribed by the department. The department
			 shall permit applicants with comparable credentials in another state that has
			 substantially similar license requirements to apply for reciprocal licensing
			 based on the applicant's status as a licensee in good standing in such other
			 state. If the department issues an online gaming operator license to an
			 applicant based on reciprocity, the applicant shall provide all information
			 required of a non-reciprocal initial applicant no later than three months prior
			 to the renewal date when such license expires. An online gaming operator
			 applicant shall be required to supply in its application information sufficient
			 to demonstrate to the department the good character, fitness, and financial
			 stability of the applicant, which at a minimum shall include:
(1) the name of the master wagering licensee
			 with whom the applicant has contracted;
(2) the name, and location of the applicant's
			 business;
(3) the applicant's
			 federal tax identification number, Connecticut tax registration number, and,
			 where applicable, social security number;
(4) the nature of the applicant's
			 business;
(5) the names, contact
			 information and dates of birth of owners and key employees, as required by the
			 commissioner;
(6) a breakdown of
			 ownership interests in the applicant;
(7) an explanation of any criminal
			 conviction, other than minor traffic offenses, of the applicant and any of its
			 owners, or key employees;
(8)
			 consent to conduct a financial history and criminal background check;
(9) an explanation of any tax disputes or
			 delinquencies involving taxes owed by the applicant;
(10) disclosure of any pending action or fine
			 against or, suspension or revocation of any permit, license, registration or
			 authorization issued by any state, federal or tribal authority, or authority in
			 any other state, of the applicant and any owner or key employee of the
			 applicant;
(11) the applicant's
			 interest, if any, in other entities offering internet games or retail sports
			 wagering that hold a credential in the state or another jurisdiction;
			 and
(12) any additional information
			 required by the department to ensure that the applicant meets licensing
			 criteria.
Connecticut Administrative Code › Title 12 - Taxation › 865 - Online Casino Gaming, Retail and Online Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-865-7 - Sports Wagering Retailer Requirements

Current through July 10, 2024
(a) No person shall
			 act as a sports wagering retailer without a license issued by the department
			 under the act.
(b) A sports
			 wagering retailer applicant shall apply on a form and in a manner prescribed by
			 the department. The department shall permit applicants with comparable
			 credentials in another state that has substantially similar license
			 requirements to apply for reciprocal licensing based on the applicant's status
			 as a licensee in good standing in such other state. If the department issues a
			 sports wagering retailer license to an applicant based on reciprocity, the
			 applicant shall provide all information required of a non-reciprocal initial
			 applicant no later than three months prior to the renewal date when such
			 license expires.
(c) An applicant
			 for a sports wagering retailer license shall apply on a form and in a manner
			 prescribed by the commissioner that includes, but is not limited to, submitting
			 the following:
(1) Applicant contact
			 information;
(2) Evidence of site
			 control, demonstrated by an executed lease agreement or title to the
			 premises;
(3) Detailed plans, maps,
			 and specifications of the proposed sports wagering retailer facility;
(4) Detailed security plans for the sports
			 wagering retailer facility, including continuous surveillance camera monitoring
			 of any area where patrons will interact with a terminal or an individual to
			 place a wager, which footage shall be preserved by the sports wagering retailer
			 for a period of no less than thirty days, however, if the footage is of any
			 event that is subject to any investigation then such footage shall be
			 maintained until the completion of the investigation; and
(5) A business arrangement with CLC to
			 facilitate sports wagering.
Connecticut Administrative Code › Title 12 - Taxation › 865 - Online Casino Gaming, Retail and Online Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-865-8 - Occupational Employee and Key Employee Licensing

Current through July 10, 2024
(a) No
			 individual shall act as an occupational licensee, or represent that such person
			 is an occupational licensee, unless such individual has obtained a license from
			 the department pursuant to this subsection. Such individual shall apply for a
			 license on a form and in a manner prescribed by the commissioner. The
			 department shall permit occupational employee applicants with comparable
			 credentials in another state that has substantially similar license
			 requirements to apply for reciprocal licensing if licensed in good standing in
			 another state. If the department issues an occupational employee license to an
			 applicant based on reciprocity, the applicant shall provide all information
			 required of a non-reciprocal initial applicant no later than three months prior
			 to the renewal date when such license expires.
(b) The following individuals who are
			 directly or substantially involved in the operation of internet games or retail
			 sports wagering in a manner that impacts the integrity of gaming shall obtain
			 an occupational employee license:
(1)
			 Individuals who have system access or authority to modify any critical
			 component of the electronic wagering platform or to impact or revise the
			 outcome of a wager;
(2) Individuals
			 who have authority to modify a patron's bank account information, full birth
			 date, social security or tax identification number, deposit patron funds from
			 external funding sources, wagering limits, or wager history in an internet
			 gaming account, excluding those individuals who are authorized only to update
			 patron contact information, resolve patron complaints, including through the
			 issuance of complimentaries, and other non-material changes to internet gaming
			 accounts;
(3) Individuals who
			 manage or supervise information technology employees;
(4) Individuals who manage or supervise data
			 security staff;
(5) Individuals who
			 have the managerial authority to approve deployment of code for internet games
			 or an electronic wagering platform;
(6) Individuals who manage or supervise
			 individuals responsible for testing of internet games or gaming
			 equipment;
(7) Individuals who
			 accept wagers at a sports wagering retail facility; and
(8) The general manager of a sports wagering
			 retail facility.
Connecticut Administrative Code › Title 12 - Taxation › 865 - Online Casino Gaming, Retail and Online Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-865-9 - Geofencing

Current through July 10, 2024
(a) This section shall apply to all
			 electronic wagering platforms except those electronic wagering platforms that
			 exclusively offer and support fantasy contests, which shall be governed by the
			 provisions of section 12-865-10 of the Regulations of Connecticut State
			 Agencies.
(b) Each electronic
			 wagering platform shall employ a geolocation system that checks a patron's
			 location when a patron logs on to the patron's internet gaming account, opens
			 an internet gaming app, and places a wager, and at other times or at a
			 frequency as may be required by the department to ensure account security and
			 the location of the patron related to an investigation, compliance review,
			 audit, or enforcement action. If the geolocation system identifies that the
			 physical location of the patron is outside the state, the electronic wagering
			 platform shall not accept wagers until such time that the patron is in the
			 state, the boundaries of which shall be defined by the department based on U.S.
			 Census maps, and shall not include the reservations. Internet gaming is
			 conducted exclusively on a reservation only if the patron who places the wager
			 is physically present on the reservation when the wager is initiated and when
			 the wager is received, and the wager on an internet game is initiated,
			 received, or otherwise made in conformity with the safe harbor requirements
			 described in 31 USC
			 5362(10)(C).
(c) The geolocation system shall be fully
			 equipped to dynamically and consistently monitor the patron's location and
			 block unauthorized attempts to access the electronic wagering platform
			 throughout the duration of the patron session. The geolocation system shall
			 comply with all technical standards and testing requirements set forth in this
			 section.
(d) The electronic
			 wagering platform shall trigger the following geolocation checks:
(1) A geolocation check prior to the
			 placement of the first wager in the patron session.
(2) Recurring periodic geolocation checks. If
			 a patron session is longer than a single wager, the recurring periodic
			 geolocation check shall be administered as follows:
(A) Static connection: Recheck every twenty
			 minutes, or five minutes if within one mile of the state border; and
(B) Mobile connections: Recheck intervals to
			 be based on a patron's proximity to the state border, with an assumed travel
			 velocity of seventy miles per hour and a maximum interval not exceeding twenty
			 minutes.
Connecticut Administrative Code › Title 12 - Taxation › 865 - Online Casino Gaming, Retail and Online Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets › Section 12-865-10 - Geolocation and Geofencing for Fantasy Contest Providers

Current through July 10, 2024
(a) Notwithstanding the provisions of
			 12-865-9 of the Regulations of Connecticut State Agencies, each electronic
			 wagering platform that exclusively provides fantasy contests shall employ a
			 geolocation system when a patron initiates payment of an entry fee for a
			 fantasy contest. The geolocation system shall, at a minimum, have the capacity
			 to:
(1) Detect the location of a patron's
			 device notwithstanding the use of a proxy server or virtual private network, or
			 alternatively, prohibit participation of a patron utilizing a proxy server or
			 virtual private network;
(2) Using
			 industry standard technologies for fantasy contests that are approved by the
			 department, check the location of a patron's device when submitting entry fees
			 and prohibit a patron from submitting an entry fee when the location of the
			 patron's device is unable to be determined;
(3) Provide a pop-up notification to a patron
			 when the patron is attempting to submit an entry fee when the patron's device
			 is unable to be located; and
(4)
			 Notify the online gaming operator offering the fantasy contest, and the patron,
			 if the patron's account is being accessed from geographically inconsistent
			 locations, including, but not limited to multiple locations that are not
			 possible to travel between each initiation of entry fee payment.