reglab/statecodes huggingface dataset:
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Greyhound Racing › Section 12-574-F35 - Trainers

Current through July 10, 2024
(a)
Absolute insurer - trainer
.
				The trainer shall be responsible for and shall be the absolute insurer of the
				condition of greyhounds under their care regardless of the acts of third
				parties. The trainers and assistant trainers are presumed to know sections
				12-574-F1
				to
				12-574-F65,
				inclusive, of the Regulations of Connecticut State Agencies and shall also
				submit to an examination for qualification as determined by the
				division.
(b)
Condition of
				kennel
. The trainer as the sole insurer of greyhounds under his care is
				responsible for the conditions of the kennel where said greyhounds are housed.
				This responsibility includes, but is not limited to:
(1) The kennel is to be kept clean and free
				of clutter on the interior and exterior of the building, including turn out
				areas;
(2) Exterior doors are to be
				locked and secured unless personnel are present in the kennel;
(3) Crates are to be kept clean with adequate
				bedding. Any worn or damaged areas are to be repaired;
(4) Medicine cabinets and exterior
				refrigerators are to be locked;
(5)
				Windows are to be screened where applicable;
(6) All containers are to be clearly labeled,
				whether prescription or non-prescription;
(7) No injectable devices or substances of an
				illegal nature shall be present;
(8) No unauthorized personnel shall be
				present;
(9) Turnout pens shall be
				clean and inspected by the trainer or their representative immediately before
				each turnout;
(10) Truck and
				trailer crates are to be inspected by the trainer or their representative
				immediately before racing greyhounds are loaded to be transported to any
				location;
(11) Greyhound trainers
				shall furnish the racing secretary and the duly authorized representative of
				the division a list of all persons employed by the kennel prior to the racing
				meet, and notification of any deletions or additions will be made within
				twenty-four (24) hours after the personnel change occurs;
(12) Any trainer or owner employing
				unlicensed kennel help shall be subject to a fine, license suspension or
				license revocation; and
(13) The
				trainer must file a notice of removal for all greyhounds transported from their
				racing kennel as required by the division.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Greyhound Racing › Section 12-574-F36 - Greyhound owner

Current through July 10, 2024
(a)
Greyhound
				owner's responsibility
. All licensed greyhound owners shall accept
				responsibility for post racing career care of all their greyhounds racing at a
				board licensed facility. Such care shall include the placement of said
				greyhound through a recognized adoption program. At no time shall the owner
				grant permission for the euthanasia of a greyhound at a facility, unless the
				greyhound has sustained a track injury and it is necessary to relieve the
				greyhound's pain and suffering as determined by a licensed
				veterinarian.
(b)
Ownership
				of greyhounds - prohibited
. An association, its owners, officers,
				directors and stockholders, and association and division veterinarians shall
				not be permitted to race any greyhound directly or indirectly owned or leased
				by any or all of them at any track operated by an association in the state of
				Connecticut.
(c)
Owners -
				registration of greyhounds
. All greyhounds shall be registered in the
				name of the legal owner or owners with the racing secretary of the racing
				association at which such greyhounds are intended to race. Ownership shall be
				construed to also include beneficial ownership.
(d)
Ineligibility of greyhound of
				suspended owner
. When a greyhound owner is ruled off a track, ejected or
				suspended, every greyhound owned in whole or in part by said greyhound owner
				shall be ineligible for entry in any race until said greyhound has been made
				eligible either by the rescission of the owner's penalty or the greyhound's
				transfer through bona fide sale to an ownership acceptable to the racing
				judges.
(e)
Ineligibility of
				greyhounds under suspended trainer
. When a trainer is ruled off a track,
				ejected or suspended, every greyhound which is under the trainer's care,
				management, training or superintendence shall not be qualified for entry in any
				race until said greyhound has been made eligible by the rescission of said
				trainer's penalty or by the transfer of the greyhound to a licensed trainer
				with the approval of the racing judges.
(f)
Scope of suspension
. When an
				owner, trainer, greyhound or kennel of greyhounds is suspended by the judges at
				one track such suspension shall immediately become effective on all other
				greyhound tracks under the jurisdiction of the division.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Greyhound Racing › Section 12-574-F37 - Lead-outs

Current through July 10, 2024
(a)
Duties
. Owners, trainers or
				attendants will not be allowed to lead their greyhounds from the paddock to the
				starting box. The greyhounds shall be led from the paddock to the starting box
				by licensed lead-outs provided by each association for that purpose. The
				lead-outs must put their greyhound in its proper box before the race and then
				retire to their assigned place.
(b)
Dress, decorum
. Lead-outs are required to present a neat
				appearance and conduct themselves in an orderly manner and shall be attired in
				clean uniforms provided by the association.
(c)
Prohibition
. No lead-out
				shall have any interest in the greyhounds racing at the association
				track.
(d)
Assignments
. The paddock judge shall assign lead-outs to post
				positions by lot before each race and shall maintain a record of such
				assignments.
(e)
Conversations prohibited
. Whether in the paddock, enroute to the
				starting post or while returning to the paddock, lead-outs are prohibited from
				holding any conversation with the public.
(f)
Smoking
. Smoking by
				lead-outs while in uniform and performing their duties is prohibited.
(g)
Wagering prohibited
.
				Lead-outs are prohibited from wagering on any greyhound racing at the track
				where they are assigned.
(h)
Training classes
. Lead-outs shall be required to attend training
				classes prior to the meet for which they have been employed and it shall be the
				responsibility of the paddock judge to see that the lead-outs are properly
				trained.
(i)
Food and
				beverages
. Except when in the approved lead-outs' lounge, lead-outs may
				not consume or carry food or beverages at any time while performing their
				duties or when in the paddock area.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Greyhound Racing › Section 12-574-F38 - Registration

Current through July 10, 2024
(a)
Requirements
.
(1) No greyhound shall be entered, permitted
				to race, schooled or kenneled at any racetrack licensed by the board unless it
				has been tattooed and properly registered in the stud book maintained and kept
				by the National Greyhound Association in the name(s) of all owners.
(2) The National Greyhound Association shall
				be recognized as the official breeding registry of all greyhounds and the
				Greyhound Publications Inc. Information System shall be recognized as the
				official report keeping agency of the past performance lines on every greyhound
				raced at an official track licensed by a racing jurisdiction. The division may
				certify any greyhound whose lack of registration with the approved registry is
				attributable to arbitrary, discriminatory or other unreasonable action or
				inaction on the part of the National Greyhound Association.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Greyhound Racing › Section 12-574-F39 - Kennel names

Current through July 10, 2024
(a)
Registration
. A licensed owner wishing to race under a kennel name
				may do so by registering for the calendar year or racing season with the
				division and by paying the prescribed fee.
(b)
Trainer requirement
. A
				trainer, who is also a licensed owner or part owner, may use a kennel name as
				owner or part owner. However, no trainer may be licensed as trainer other than
				in their legal name.
(c)
True
				identity
. In applying to race under a kennel name the applicant must
				disclose the identity or identities behind a kennel name.
(d)
Partnerships
. If a
				partnership is involved in the identity behind a kennel name, the identity of
				each of the partners shall be disclosed to the division and there shall be
				compliance with the requirements of section
				12-574-F61(a)
				of the Regulations of Connecticut State Agencies.
(e)
Corporations
. If a
				corporation is involved in the identity behind a kennel name, the identity of
				all officers and shareholders shall be disclosed to the division and there
				shall be compliance with the requirements of section
				12-574-F61(e)
				of the Regulations of Connecticut State Agencies.
(f)
Changes in identities
.
				Changes in identities involved in kennel names shall be reported immediately
				for division approval.
(g)
Abandonment
. A licensed owner who has registered under a kennel
				name may at any time abandon the name, after giving written notice to the
				division.
(h)
Changes in
				name
. A kennel name may be changed at any time by registering a new
				kennel name and by paying the prescribed fee.
(i)
No duplication
. A licensed
				owner cannot register as their kennel name one which is then registered by any
				other owner.
(j)
Limitations
. A licensed owner cannot register as their kennel name
				one which is the real name of any owner of greyhounds racing nor one which is
				the real or assumed name of any prominent person not owning
				greyhounds.
(k)
Similarities
				prohibited
. A kennel name shall be plainly distinguishable from that of
				another duly registered kennel name.
(l)
Right of refusal
. The
				division reserves the right to refuse any corporation the privilege of
				registering a kennel name.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Greyhound Racing › Section 12-574-F40 - The race

Current through July 10, 2024
(a)
The
				race
.
(1) If a greyhound bolts the
				course, runs in the opposite direction or does not run the entire prescribed
				distance for the race, it shall forfeit all rights in the race; and no matter
				where it finished, the racing judges may declare the finish of the race the
				same as if said greyhound were not a contender. For the purpose of section
				12-574-F42(u)
				of the Regulations of Connecticut State Agencies, said greyhound shall be
				considered a "starter".
(2) The
				lure shall be operated consistently. No race shall be called official unless
				the lure is in advance of the greyhounds at all times during the race and if at
				any time during the race any greyhound touches or overtakes the lure the racing
				judges shall declare it a "no race" and all monies shall be refunded. However,
				when a greyhound bolts the course or runs in the opposite direction during the
				running of the race and in so doing said greyhound in the opinion of the racing
				judges does not interfere with the race in any manner, the racing judges shall
				declare the race "official". The decision of the racing judges shall be
				final.
(3) If it appears that a
				greyhound may interfere with the running of the race because of failure to
				leave the starting box, because of accident or for any other reason, any person
				under the supervision of the racing judges and stationed around the track may
				remove said greyhound from the track. For the purpose of section
				12-574-F42(u)
				of the Regulations of Connecticut State Agencies, said greyhound shall be
				considered a "starter".
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Greyhound Racing › Section 12-574-F41 - Weights and weighing

Current through July 10, 2024
(a)
Time for
				weighing-in
. The weighing-in of all greyhounds in a day's program shall
				be completed at least one hour before the post time of the first race of that
				performance. The time period established for the weighing-in of all greyhounds
				shall be determined by the racing judges.
(b)
Delivery
. Greyhounds shall
				be brought to the weighing-in room by either the kennel owner, trainer,
				assistant trainer or kennel helper.
(c)
Established racing weight
.
				Before any greyhound is allowed to school or race at any track, the owner or
				trainer shall establish the racing weight with the clerk of the scales of each
				greyhound entered.
(d)
Variations prohibited at weighing-in
.
(1) At weighing-in time, should a greyhound's
				weight vary more than two (2) pounds either way from its established racing
				weight, the racing judges shall order said greyhound scratched.
(2) If at weighing-in time, should there be
				more than two (2) pounds variation between the greyhound's present weight and
				the weight at the weighing-in time of its last race, the racing judges shall
				order said greyhound scratched.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Greyhound Racing › Section 12-574-F43 - Grading

Current through July 10, 2024
(a)
Approval of division
. Each
				association conducting greyhound racing shall submit their grading and racing
				rules. These rules and conditions shall meet with division approval at least
				fifteen (15) days prior to the opening date of the association's meet. Any
				amendments or changes to the grading or racing rules shall be approved by the
				division.
(b)
Responsibility
				of racing secretary
.
(1) The racing
				secretary shall be responsible for the proper grading of greyhounds. Before the
				opening of a racing meet, the racing secretary, after sufficient schooling of
				all greyhounds and consideration of their past performances, shall classify and
				assign them to their proper grades.
(2) The racing secretary shall determine the
				grades of the various races.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Greyhound Racing › Section 12-574-F44 - Qualifying time

Current through July 10, 2024
(a)
Establishment of qualifying time
. Each association licensed by the
				board shall establish qualifying times for its 5/16 mile distance. Each
				association licensed by the board may establish qualifying times for distance
				greater than 5/16 of a mile.
(b)
Qualifying distance
. A greyhound may race at the distance at which
				it qualifies.
(c)
Qualifying
				times, posting
. Each association shall notify the division at least
				three (3) days before the first day of official racing of the qualifying times
				established and such times, while in effect, shall be continuously posted on
				the notice board at the track. Any changes in qualifying times established,
				during the course of the meet, shall become effective three (3) days after
				notice of said changes has been posted on the notice board at the track and
				filed with the racing judges.
(d)
Period of time open for qualification
. The period of time open for
				race qualifications of greyhounds shall not be longer than from the
				commencement of the official schooling to one week before the close of the
				meet.
(e)
Non-qualified
				greyhounds
. Any greyhound that fails to meet the qualifying times as
				established shall not be permitted to start in any race.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Greyhound Racing › Section 12-574-F45 - Schooling

Current through July 10, 2024
(a)
Requirements
. Greyhounds
				shall be properly schooled at least twice at the racetrack in the presence of
				the racing judges and shall, in the opinion of the racing judges, be
				sufficiently experienced before they can be entered.
(1) All official schooling races shall be at
				a distance no less than the distance nearest to 5/16 mile in use at the
				track.
(2) Greyhounds which
				transfer from an authorized track operating under the jurisdiction of a state
				regulatory body need not school if they have raced in an official race or in an
				official schooling race within ten (10) days at said greyhound track.
(3) Each official schooling race must consist
				of at least six (6) greyhounds. However, if this condition creates a hardship,
				less than six (6) may be schooled with the permission of the division racing
				judge.
(4) No hand schooling shall
				be considered official.
(5)
				Lead-outs shall be used for official schooling.
(6) Any greyhound that has not been entered
				for a period of ten (10) racing days, or more, shall be officially schooled at
				least once at its racing weight before being eligible for entry.
(7) All greyhounds in official schooling
				races shall be raced at their established racing weight and started from the
				box wearing blankets and muzzles.
(8) Any greyhound may be ordered on the
				official schooling list by the racing judges at any time. Any greyhound ordered
				on the official schooling list by the racing judges will be schooled officially
				and satisfactorily before being allowed to enter a race.
(9) Each association shall provide a method
				to reproduce the finish of a race, approved by the division, to be in operation
				at all official schooling races.
(10) A greyhound which, by the decision of
				the racing judges, falls or is involved in a serious jam in a race, may be
				required to be schooled in an official schooling race to the satisfaction of
				the racing judges before being allowed to enter or start again.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Greyhound Racing › Section 12-574-F46 - Declarations

Current through July 10, 2024
(a)
Irrevocable
. The declaration
				of a greyhound out of a race is irrevocable.
(b)
Sweepstakes
. Declarations in
				sweepstakes shall be made to the racing secretary in the same manner as
				entries. The racing secretary shall record the day and hour of receipt of and
				promptly publicize the declaration.
(c)
Purse races
. Declarations in
				purse races shall be made by the owner, trainer or authorized agent to the
				racing secretary or assistant at least one-half hour before the time designated
				for the drawing of post positions or at such time as the racing secretary may
				appoint.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Greyhound Racing › Section 12-574-F47 - Scratches

Current through July 10, 2024
(a)
Sufficient cause
. To scratch
				a greyhound from a race, sufficient cause shall be given to satisfy the racing
				judges. All scratches and their cause shall be reported immediately to the
				racing judge.
(b)
Penalties
. Any scratches that occur as a result of a violation of
				section
				12-574-F21
				to
				12-574-F49,
				inclusive, of the Regulations of Connecticut State Agencies shall result in a
				fine or suspension of said greyhound for a period of six (6) racing days.
				Scratches for other causes shall be reviewed by the racing judges who may
				decide to take further disciplinary action. If any owner or trainer fails to
				have a greyhound programmed to start appear at the track at the appointed time
				for weighing-in, and as a result said greyhound is scratched, the racing judges
				shall impose a fine, license suspension or both.
(c)
Cancellation
. If three or
				more greyhounds are withdrawn or scratched from any one race, the racing judges
				may cancel said race.
(d)
Discretion of racing judges
. The racing judges may scratch a
				greyhound from a race for any sufficient cause.
(e)
Withdrawals
. Any withdrawals
				or scratches shall be made with the racing secretary before noon on the day
				before the races for matinee programs, and before 6:00 p.m. the day before the
				races for evening programs.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Greyhound Racing › Section 12-574-F48 - Dead-heats - purses

Current through July 10, 2024
(a)
Distribution of money
. When greyhounds run in a dead heat for a
				place, all monies, and prizes to which those greyhounds would have been
				entitled shall be divided equally between them. This applies in dividing prizes
				whatever the number of greyhounds running a dead heat. For example, two
				greyhounds dead heating for first would divide first and second monies. Two
				dead heating for second would divide second and third monies, and two
				dead-heating for third would divide third and fourth monies. Similarly three
				greyhounds which run a dead heat for first would divide first, second and third
				monies; three running for second would divide second, third and fourth
				monies.
(b)
Distribution of
				non-divisible prize
. If the dividing owners cannot agree as to which of
				them is to have a cup or other prize which cannot be divided, the question
				shall be determined by lot by the presiding racing judge.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Greyhound Racing › Section 12-574-F49 - Objections

Current through July 10, 2024
(a)
Requirements
. All objections
				shall be made to the racing judges in writing, signed by the objector and a
				copy thereof sent immediately to the division.
(1) Permission of the racing judges is
				necessary before an objection can be withdrawn.
(2) The racing judges shall decide every
				objection pertaining to the race, and report their decision to the objector and
				the division in writing before the conclusion of the performance. The objector
				may appeal this decision to the division in writing within forty-eight (48)
				hours of official notification by the racing judges.
(3) Objections to a greyhound engaged in a
				race may be made to one of the racing judges by the owner or trainer of some
				other greyhound engaged in the same race, or by an official of the
				meet.
(4) Objection to any decision
				of the clerk of the scales shall be made before the greyhounds leave the
				paddock for the start of the race.
(5) Pending a decision on an objection, any
				prize which the greyhound may have won in the race shall be withheld until the
				objection is determined.
(6)
				Objections shall be filed with the racing judges within forty-eight (48) hours
				(exclusive of dark days) from the time the race is run. In all cases of fraud
				or willful deception, the time limitation shall not apply provided the racing
				judges are satisfied that the allegations are bona fide.
(7) If an objection to a greyhound which has
				won or which has been placed in a race is declared valid, that greyhound is
				disqualified and the placings of the other greyhounds in the race will be
				adjusted accordingly.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Jai-Alai › Section 12-574-F55 - Rules of the game

Current through July 10, 2024
(a)
Cancellations
. The association may, in an emergency, postpone or
				cancel any game. The association shall immediately notify the division judge of
				any change and the reasons therefore, in writing, and said notification shall
				be filed with the division within twenty-four (24) hours after taking
				effect.
(b)
Termination of
				game
. Except as provided herein when a game is started, it cannot be
				terminated until win, place and show positions have been officially posted. In
				the event of a player or players competing out of rotation before the win
				position has been determined, rotation being the point by point progression of
				any game, the game shall be declared "off" by the division judge and a full and
				complete refund made on all wagers for that game. However, if a player or
				players compete out of rotation during a playoff for place or show the division
				judge shall cause the game to be returned to the situation prior to the
				rotational error, and play shall resume with the position(s) determined prior
				to the rotational error intact. However, in the case where a game is completed
				and the official results determined, and where it is subsequently discovered
				that errors of rotation had occurred in that game, the official results shall
				stand and the payouts shall be made accordingly.
(c)
Start of game
. When a game
				is started, the player representing post position one and the player
				representing post position two shall appear on the playing court. When signaled
				by the chief judge, the player in post position one shall serve the first ball
				from the service line. In accordance with section
				12-574-F55(e)
				of the Regulations of Connecticut State Agencies, the game shall have been
				officially started.
(d)
Defective ball
. Should a ball become defective during the playing
				of a game, any player on the court shall have the right to call said defect to
				the attention of the chief court judge and if in the opinion of the chief court
				judge it is defective another ball shall be put in play at the conclusion of a
				point.
(e)
The serve
.
(1) A designated uniform serve area approved
				by the division shall be specified on the playing court. A ball shall be served
				from this area and failure to do so shall cause the server to forfeit the point
				to his opponent.
(2) If the server
				for any reason does not complete a serve or should the ball touch any article
				of clothing or anything on the person of the server or his partner before being
				caught by the cesta, the server shall forfeit the point to his
				opponent.
(3) Only one serve shall
				be allowed for each point in all games, except partido matches when one (1)
				overserve is permitted for each point played. No carom serves shall be
				permitted in singles games.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Jai-Alai › Section 12-574-F56 - Fouls

Current through July 10, 2024
(a)
Foul areas
. Foul areas shall
				be indicated by steel frame, wire, wood or padding and distinguished by a color
				different from the playing court.
(b)
Fouls committed - points
. If
				a foul is committed by a player the point shall be awarded to the player in the
				opposing post position. The fouls are:
(1)
				When the ball strikes the screens or any other indicated foul area before it
				touches the front wall.
(2) When
				the ball strikes the screens or any other indicated foul area after it touches
				the front wall, and before it touches the playing floor.
(3) When the ball hits the wooden floor on
				its first bounce after striking the front wall.
(4) When a player catches a ball after its
				second bounce.
(5) Holding. This
				occurs when a player retains the ball in the cesta longer than a reasonable
				time in his attempt to make a play. The reasonable time is to be determined by
				the court judges.
(6) Control foul.
				This occurs when a player fails to maintain one continuous motion clearly
				establishing, in the opinion of the court judges, that the player has lost
				control of the ball.
(7) Change of
				posture or direction. This occurs when a player, after initiating one motion,
				changes his momentum and uses an alternative motion in returning the
				ball.
(8) A served ball not
				bouncing between lines four (4), the underserve and seven (7) the overserve
				lines on the playing court.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Off-Track Betting › Section 12-574-F57 - OTB facility operations

Current through July 10, 2024
(a)
Notice of
				hours
. A notice shall be displayed in a conspicuous location in every
				off-track betting facility setting forth the hours during which said facility
				shall be open for business.
(b)
Sale or exhibition of off-track betting information.
In each
				off-track betting facility, there shall be exhibited or offered for sale
				off-track betting information. The off-track betting information is solely for
				the convenience of the betting public.
(c)
Declaring the facility
				closed
. Notwithstanding any other provision of sections
				12-574-F1
				to
				12-574-F65,
				inclusive, of the Regulations of Connecticut State Agencies, the managing
				employee of each off-track betting facility may declare the facility closed for
				receiving bets on any pari-mutuel pool, race, group of races or closed for all
				betting.
(d)
Payments on
				winning tickets
. Payments on winning tickets shall be made by check or
				in United States currency at any off-track betting facility upon proper
				presentation and surrender of a valid winning ticket. However, payouts in
				excess of twenty-five thousand dollars ($25,000) may be delayed one (1)
				business day.
(e)
Payments to
				be verified
. Off-track betting facility personnel shall not make a
				payment in any amount other than that indicated by the official off-track
				betting race result sheet conspicuously posted at the facility or by the
				computer terminal equipment installed at the off-track betting facility for
				ticket cashing purposes.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Off-Track Betting › Section 12-574-F58 - Pool calculations

Current through July 10, 2024
(a)
Combined
				pool
. When a payoff by the OTB association is made on the basis of a
				combined pool, such payoffs shall be made in accordance with the applicable
				rules in effect at the host track at the time the race is run.
(b)
Independent pool
. Whenever a
				payoff by the OTB association is made independently of any other pool, the
				pari-mutuel pools shall be calculated and distributed as follows:
(1) Win, place, show, daily double or any
				type of wagers accepted by the OTB association from separate wagering pools
				with payoffs calculated independently of each other.
(2) From each pool there shall be deducted
				the appropriate percentages as provided by Chapter 226 of the Connecticut
				General Statutes, the remainder being the net pool for distribution less
				breakage.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Operation of Off-Track Betting › Section 12-574-F60 - Telephone betting

Current through July 10, 2024
(a)
Telephone
				deposit center
. The association may operate a telephone deposit center
				for the purpose of keeping deposit accounts and accepting telephone bets. The
				association shall establish written procedures for the operation of the
				telephone deposit center. Said procedures and any subsequent amendments shall
				be subject to division approval.
(b)
Deposit account
. Only those
				persons providing the required and accurate account identification information
				to the telephone deposit center with respect to a specific deposit account
				shall be permitted to bet by telephone. Betting by agents or betting services
				is prohibited. No association employee shall knowingly accept any wager from
				any prohibited person. The telephone deposit center shall accept bets up to the
				amount posted to the credit of such account at the time the bet is placed.
				Subject to division approval, the association may implement procedures for the
				use of deposit accounts for betting while at OTB facilities and for betting by
				any other electronic means approved by the division.
(c)
Application for deposit
				account
. An applicant for a deposit account shall supply such
				information as the association may require, subject to division approval.
				Applicants must certify in their application that they have attained the age of
				majority.
(d)
Identification
				of deposit account
.
(1) Each deposit
				account shall have a unique identifying account number. Such number may be
				changed at any time provided the association informs the account holder in
				writing of the change.
(2) All
				persons shall adhere to such other methods of identification as the association
				may require, subject to division approval.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Licensing › Section 12-574-F62 - Licensing

Current through July 10, 2024
(a)
Licenses issued by the
				board
.
(1) Association License. Any
				person or business organization who, in Connecticut, shall operate off-track
				betting, greyhound racing or jai alai shall obtain an association license from
				the board.
(2) Association
				affiliate license. Any affiliate of an association licensee shall obtain an
				association affiliate license from the board.
(3) Licensure. The board shall issue licenses
				pursuant to Chapter 226 of the Connecticut General Statutes.
Connecticut Administrative Code › Title 12 - Taxation › 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions › Licensing › Section 12-574-F63 - Occupational badges and licenses

Current through July 10, 2024
(a)
Employee
				identification
. All employees of the mutuel department shall wear
				license badges for easy identification by the public. All badges shall be worn
				at least chest high and shall not be obscured from public view by the bearer's
				clothing, hair or objects, nor shall they be defaced.
(b)
Employee must be licensed
.
				An association conducting any pari-mutuel activity shall not permit any persons
				as specified under section
				12-574-F62(b)(4)
				of the Regulations of Connecticut State Agencies to operate at its facility
				unless said person has received a license from the division pursuant to
				division rules of licensing and disclosure.
(c)
Badges
:
(1) The division as it deems necessary shall
				require occupational licensees to obtain a badge at the expense of the
				association or the concessionaire, vendor, totalizator, or affiliate licensee.
				Such badges shall be displayed or carried upon such licensee as required by the
				division;
(2) The association and
				any OTB facility operator shall file a list of persons and specific duties of
				such persons not licensed as occupational licensees who must enter the grounds
				of a facility for reasons connected with the operation of such facility. In
				such instances, the association and any OTB facility operator shall provide
				nontransferable temporary badges to individuals on such lists who are approved
				by the division;
(3) A
				non-transferable temporary badge may be issued by an association or OTB
				facility operator, upon approval of the director of security. These badges must
				be surrendered by the bearer on leaving the premises, on the day of issue.
				Users of such badges must sign a register prior to entering the grounds showing
				the purpose of the visit to the facility;
(4) All badges issued by the division,
				association or OTB facility operator, subject to division approval, remain the
				property of the division and, upon request, shall be returned to the division,
				association or OTB facility operator;
(5) The division, in its discretion, may
				provide temporary badges to facilitate operations when an occupational licensee
				does not have such badge in his possession for a given performance;
(6) No licensee shall permit any other person
				to use his badge or license.
Connecticut Administrative Code › Title 12 - Taxation › 584 - Licensing and Disclosure › Section 12-584-1 - Disclosure of financial information

Current through July 10, 2024
(a)
Filing
			 requirements
. On or before April fifteenth of each year, each
			 association, association affiliate, totalisator, concessionaire, vendor, and
			 totalisator/concessionaire/vendor affiliate licensee shall file with the
			 division:
(1) Certified financial statements
			 for the prior calendar year or fiscal year, prepared in accordance with
			 generally accepted accounting principles.
(2) The names and addresses of every
			 shareholder, person, or business organization having a financial, property,
			 leasehold, ownership or beneficial interest in such licensee (except that, in
			 the case of owners or holders of publicly held securities of a publicly traded
			 corporation, only the names and addresses of those owning or holding five
			 percent or more of such publicly held securities need be disclosed).
(3) The names and addresses of every person
			 or business organization which provides contractual services, equipment, or
			 property related to any of the activities authorized under Chapter 226 of the
			 Connecticut General Statutes, and the nature of such services rendered and
			 equipment or property provided.
(4)
			 Copies of all state and federal tax returns filed by such licensee for the next
			 preceding calendar year or taxable year, except that if any state or federal
			 tax return has not been filed with the state or federal government on or before
			 said April fifteenth, such licensee may file such return with the division at
			 the same time he or it files such return with the state or federal
			 government.
Connecticut Administrative Code › Title 12 - Taxation › 585 - Licensing and Disclosure Regulations › Section 12-585-1 - Division investigation expenses

Current through July 10, 2024
(a)
Paid by
			 party under investigation
. All reasonable expenses outside the ordinary
			 budgeted expenses of the division incurred by or on behalf of the division for
			 any investigation of a person or business organization in connection with an
			 initial application or contract, the application for transfer of ownership in
			 whole or in part of an existing licensed facility, the assignment of an
			 existing contract, or the addition of or change in any member of a board of
			 directors, officer, shareholder, or bondholder of any such person or business
			 organization shall be paid to the division by the person or business
			 organization under investigation. All funds received by the division under the
			 provisions of this subsection shall be paid into the general fund.
(b)
Frequency of billing
. Every
			 such person or business organization shall be billed for investigation expenses
			 on a quarterly basis or at the conclusion of the investigation as determined by
			 the executive director.
(c)
Failure to comply
. Failure on the part of the person or business
			 organization to remit payment within fifteen days after receipt of an invoice
			 from the division shall constitute grounds to refuse to grant approval of the
			 request of the person or business organization for which such investigation was
			 undertaken, or in the case of a licensee, failure to remit payment within
			 fifteen days shall, in addition, constitute grounds for the licensing
			 authority:
(1) To suspend or revoke such
			 license;
(2) If the executive
			 director, to impose a fine of not more than two thousand five hundred
			 dollars;
(3) If the board, to
			 impose a fine of not more than seventy-five thousand dollars;
(4) To rescind the applicable contract
			 and
(5) To impose any combination
			 of these penalties.
Connecticut Administrative Code › Title 12 - Taxation › 602 - Petroleum Company Gross Earnings Tax › Section 12-602-1a - Definitions

Current through July 10, 2024
(a) "Company" means any corporation,
			 partnership, limited partnership, association or individual which is engaged in
			 distributing petroleum products within this state.
(b) "Petroleum products" mean refined
			 products made from crude petroleum and its fractionation products, through
			 straight distillation of crude oil or through redistillation of unfinished
			 petroleum derivatives. "Petroleum products" include acid oil; alkylates;
			 aromatic chemicals; asphalt and asphaltic materials, liquid and solid; benzene;
			 butadiene; coke, petroleum; fractionation products of crude petroleum; gas,
			 refinery or still oil; gases, liquefied petroleum; gasoline; greases,
			 lubricating; hydrocarbon fluid; jet fuels; kerosene; mineral jelly; mineral
			 oils, natural; mineral waxes, natural; naphtha; napthenic acids; oils, fuel,
			 lubricating and illuminating; paraffin wax; petrolatums, non-medicinal; road
			 materials, bituminous; road oils; solvents; and tar or residuum. This list is
			 drawn from the Standard Industrial Classification Manual of 1972, Executive
			 Office of the President, Office of Management and Budget, Major Group
			 29.
(c) "Gross earnings" mean and
			 include gross receipts from the initial sale of petroleum products, but do not
			 include the amount of state or federal excise taxes on gasoline or special
			 fuel.
(d) "Initial sale of a
			 petroleum product" means the first sale within this state by a company of a
			 petroleum product.
Connecticut Administrative Code › Title 12 - Taxation › 602 - Petroleum Company Gross Earnings Tax › Section 12-602-2 - Credits and deductions

Current through July 10, 2024
(a) A company shall
			 be allowed to deduct from its gross receipts (for the tax period covered by
			 Form OP 219) an amount which is attributable to its initial sales of petroleum
			 products to another company and which is included in its gross receipts for
			 such tax period, provided -
(1) all petroleum
			 products which such other company purchases from the company are purchased
			 exclusively for sale or use without this state, and
(2) such other company completes Form OP 219
			 and submits such form to the company.
Connecticut Administrative Code › Title 12 - Taxation › 638 - Neighborhood Assistance Act › Section 12-638-2 - Deadlines

Current through July 10, 2024
(a) Except as otherwise provided in
			 subdivision (2) of subsection (a) of section
			 12-632
			 of the Connecticut General Statutes, the commissioner shall not grant an
			 extension of time to any municipality for the filing of any program
			 lists.
(b) The commissioner shall
			 not grant an extension of time under subsection (c) of section
			 12-632
			 of the Connecticut General Statutes to any business firm for the filing of any
			 program proposals or to any agency overseeing implementation for the filing of
			 written approvals of referred program proposals.
Connecticut Administrative Code › Title 12 - Taxation › 638 - Neighborhood Assistance Act › Section 12-638-6 - Person required to make expenditures; year in which credit must be claimed

Current through July 10, 2024
(a) The amount
			 which is proposed to be expended by a business firm under an approved program
			 proposal must be expended on such approved program proposal by such firm (and
			 not by any other person). In the case of a business firm subject to the tax
			 imposed under chapter 208 of the Connecticut General Statutes, the filing of a
			 combined return in which such firm is included shall not operate to extinguish
			 the requirement that such firm (and not the other companies included in such
			 return) expend the amount proposed to be expended under its approved program
			 proposal.
(b) Except as provided in
			 subsection (h) of section
			 12-632
			 of the Connecticut General Statutes, the credit must be claimed on the tax
			 return for such firm's income year during which such expenditure was
			 made.
Connecticut Administrative Code › Title 12 - Taxation › 638 - Neighborhood Assistance Act › Section 12-638-7 - Carrybacks

Current through July 10, 2024
The amount of tax credit allowed under section
				12-632,
				12-634,
				12-635
				or
				12-635a
				of the Connecticut General Statutes which is not exhausted in the year in which
				such credit must be claimed under section
				12-638-6
				of the Regulations of Connecticut State Agencies must be carried back to the
				two immediately preceding income years (beginning with the earliest of such
				years).
Connecticut Administrative Code › Title 12 - Taxation › 638 - Neighborhood Assistance Act › Section 12-638-8 - Post-project audit

Current through July 10, 2024
(a) The
			 post-project audit required by section
			 12-637a
			 of the Connecticut General Statutes shall be prepared by a certified public
			 accounting firm and shall be submitted to the agency overseeing implementation
			 (as specified in the approved program proposal) within three months after the
			 expiration of the period during which the investment under the approved program
			 proposal was to have been made (as specified in the approved program
			 proposal).
(b) The agency
			 overseeing implementation shall, within one month after its receipt of the
			 post-project audit, submit the audit, with certification by the agency that
			 expenditures were made in accordance with the approved program proposal, to the
			 commissioner.
Connecticut Administrative Code › Title 12 - Taxation › 666 - Credit for Worthless Accounts Receivable for the Tourism Account Surcharge › Section 12-666-1 - Unreimbursed surcharge; worthless accounts receivable

Current through July 10, 2024
(a)
What amount of credit may I
			 claim?
If you remitted the surcharge imposed by section
			 12-665 of
			 the Connecticut General Statutes and the lessee did not reimburse you for it,
			 the amount of credit you may claim is the amount of the surcharge that is
			 uncollectible. When the surcharge (or both the surcharge and the retail sale
			 that the surcharge relates to) is partly uncollectible, determine the amount of
			 credit you may claim by multiplying the amount of the surcharge you remitted by
			 the percentage of the rental price plus surcharge that is uncollectible. No
			 credit is allowed for expenses you incur in trying to collect any unreimbursed
			 surcharge or for that part of a recovered debt that you pay to a third party as
			 compensation for services rendered in collecting the account.
(b)
What records must I have to support
			 my claim for credit?
To support your claim for credit for an
			 uncollectible surcharge, keep adequate and complete records that show:
(1) the date of the original sale;
(2) the name and address of the person who
			 rented or leased the motor vehicle;
(3) the amount that the lessee contracted to
			 pay;
(4) the amount of the
			 surcharge you paid the to this state; and
(5) evidence that the account has been
			 actually written off as uncollectible in part or in whole for federal income
			 tax purposes. Acceptable forms of evidence include your:
(A) sales and use taxes return for the period
			 in which the account receivable was deemed uncollectible for federal income tax
			 purposes;
(B) federal income tax
			 return for the period in which the account receivable was deemed
			 uncollectible;
(C) working papers
			 supporting the amounts claimed as uncollectible on the federal income tax
			 return; and
(D) tourism account
			 surcharge return for the period in which the account receivable was deemed
			 uncollectible for federal income tax purposes.