CT SB00268

Delinquency assessments on lottery sales agents' accounts are charged at 10% of amount due (or $10, whichever is greater) plus simple interest at 1.5% per month or fraction thereof from due date to payment date

Lottery sales agents with delinquent accounts prior to July 1, 2020, that were subject to compounding interest as of June 30, 2020, may apply to the commissioner for a hardship waiver to recalculate interest owed on a simple interest basis

Commissioner may waive all or part of penalties if the failure to pay was due to reasonable cause and not intentional or due to neglect, subject to section 12-3a provisions

Delinquent agents must be notified of assessments and afforded opportunity to contest validity and amount before the commissioner in a hearing

Commissioner may issue warrants to state marshals, constables, or collection agents for distraint on personal or real property of delinquent agents, with same force and effect as execution