CT SB01081

Authorizes Commissioner of Revenue Services to appoint special policemen from the Department of Revenue Services with full state police powers, serving at the pleasure of the Commissioner of Emergency Services and Public Protection.

Allows Commissioner of Revenue Services to disclose tax return information to authorized local police representatives for investigations involving violations of state alcohol, cigarette, or tobacco laws, subject to written request and relevance determination.

Restricts further disclosure of tax information by local police to only criminal prosecutions and related judicial proceedings where the information is directly necessary.

Imposes penalties of up to $1,000 fine or one year imprisonment for violations of the tax information disclosure restrictions.

Adds cigarette tax violations under section 12-304(b)(1) and section 12-308 to the definition of "racketeering activity" effective July 1, 2015.