CT SB00196

Connecticut Lottery Corporation shall check lottery ticket winners redeeming $5,000 or more against a delinquent taxpayer list supplied by the Commissioner of Revenue Services, effective January 1, 2011.

Commissioner of Revenue Services may disclose to the lottery corporation the names and tax debt amounts (including penalties and interest) of persons with unpaid taxes outstanding more than 30 days and not subject to administrative or court appeals.

Connecticut Lottery Corporation must withhold delinquent tax amounts from lottery prize payments to identified delinquent taxpayers and remit those funds to the Commissioner of Revenue Services.

Officers and employees of the Connecticut Lottery Corporation are treated as state officers and employees for purposes of this law, with confidentiality protections applying to disclosed taxpayer information.

Effective date is July 1, 2010, with implementation of lottery ticket checks beginning January 1, 2011.