Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-557b
Definitions
# (1)
“Commissioner” means the Commissioner of Consumer Protection;
# (2)
“Department” means the Department of Consumer Protection;
# (3)
“Business organization” means a partnership, incorporated or unincorporated association, firm, corporation, trust or other form of business or legal entity, other than a financial institution regulated by a state or federal agency which is not exercising control over an association licensee, but does not mean a governmental or sovereign entity;
# (4)
“Control” means the power to exercise authority over or direct the management and policies of a person or business organization;
# (5)
“Casino gaming facility” means any casino gaming facility authorized by any provision of the general statutes or a public or special act to conduct authorized games on its premises, but does not include any casino gaming facility located on Indian lands pursuant to the Indian Gaming Regulatory Act, P.L. 100-497, 25 USC 2701 et seq.;
# (6)
“Authorized game” means any game of chance specifically authorized to be conducted at a casino gaming facility by any provision of the general statutes or a public or special act; and
# (7)
“Gross gaming revenue” means the total of all sums actually received by a casino gaming facility from gaming operations less the total of all sums paid as winnings to patrons of the casino gaming facility, provided the total of all sums paid as winnings to such patrons shall not include the cash equivalent value of any merchandise or thing of value included in a jackpot or payout, and provided further the issuance to or wagering by such patrons of any promotional gaming credit shall not be included in the total of all sums actually received by a casino gaming facility for the purposes of determining gross gaming revenue.
(P.A. 79-404, S. 5, 45; P.A. 80-133, S. 1, 10; 80-482, S. 342, 348; P.A. 11-51, S. 186; P.A. 13-299, S. 59; P.A. 17-89, S. 1.)
History: P.A. 80-133 defined “business organization” and “control” in new Subdivs. (d) and (e); P.A. 80-482 substituted department of revenue services for department of business regulation; P.A. 11-51 added definitions of “commissioner” and “department”, deleted definitions of “executive director” and “division” and made technical changes, effective July 1, 2011; P.A. 13-299 deleted former Subdiv. (1) defining “board” and redesignated existing Subdivs. (2) to (5) as Subdivs. (1) to (4), effective July 1, 2013; P.A. 17-89 added references to Sec. 53-278g and Secs. 12-578a to 12-578e, amended Subdiv. (3) to redefine “business organization”, added Subdivs. (5) to (7) to define “casino gaming facility”, “authorized game” and “gross gaming revenue”, respectively, and made technical changes effective June 27, 2017.
Secs. 12-557c to 12-557e. Department of Consumer Protection to work in cooperation with Gaming Policy Board. Gaming Policy Board: Members, staff support. Gaming Policy Board: Powers and duties. Sections 12-557c to 12-557e, inclusive, are repealed, effective July 1, 2013.
(P.A. 79-404, S. 6–8, 45; P.A. 80-133, S. 2, 10; P.A. 80-482, S. 343, 344, 348; P.A. 83-435, S. 1, 3; P.A. 84-546, S. 34, 173; P.A. 85-11, S. 1, 2; P.A. 96-212, S. 24, 32; P.A. 97-277, S. 7, 13; P.A. 04-256, S. 4; June Sp. Sess. P.A. 05-3, S. 39; P.A. 08-70, S. 1; P.A. 09-7, S. 2; Sept. Sp. Sess. P.A. 09-7, S. 164; P.A. 11-51, S. 187–189; P.A. 13-299, S. 94.)
Source: view the official text
In this chapter (40 sections)
- 12-557b · Definitions
- 12-558 · Oath. Bond. Action by board
- 12-559 · Employees
- 12-560 · Bonding of employees
- 12-561 · Conflict of interest
- 12-562 · Enforcement. Regulations. Racing and jai alai meeting dates
- 12-563 · Adoption, publication and posting of regulations
- 12-563a · Informational materials re programs for prevention, treatment…
- 12-564 · Annual reports. Studies
- 12-564a · Monthly report re investigations and arrest data
- 12-565 · Powers of commissioner
- 12-565a · Regulations on wagering on sporting events
- 12-566 · Record of proceedings to be public
- 12-567 · Organizational units
- 12-568 · Operation of lotteries. Lottery Fund. Participation in joint…
- 12-568a · Regulation of state lottery
- 12-569 · Breach of fiduciary responsibility by lottery sales agent
- 12-569a · Lottery advertising
- 12-569b · Settlement initiative program for delinquent lottery sales…
- 12-570 · Forgery, counterfeiting or altering of tickets: Class A…
- 12-570a · Sale of an out-of-state lottery ticket: Class A misdemeanor
- 12-570b · Suspension of sales of Powerball tickets
- 12-571 · Sale of off-track betting systems. Regulation of off-track…
- 12-571a · Twenty-four off-track betting branch facilities authorized.…
- 12-571b · Moratorium on tele-track facilities
- 12-572 · Off-track betting facilities. Deposit of daily receipts.…
- 12-572a · (Formerly Sec. 12-575a). Municipal income from money wagered
- 12-572b · Advance deposit wagers. Penalties
- 12-573 · Certification of balance in betting fund in excess of…
- 12-573a · Operation of frontons
- 12-574 · Licensing
- 12-574a · Town referendum on racing and fronton. Sunday operation for…
- 12-574b · Horse racing. Special Revenue Advisory Board established.…
- 12-574c · Licensing moratorium. Exceptions
- 12-574d · Collection and testing of urine specimens from racing dogs.…
- 12-575 · Pari-mutuel betting. Tax. Uncashed tickets. Payments to…
- 12-575a
- 12-575b · Microchemistry Laboratory Fund established
- 12-575c · Combination of pari-mutuel betting into single pool
- 12-576 · Presence of minors at gaming establishments; penalties.…