Connecticut § 12-816 Tax exemption.

Connecticut Statutes

§ 12-816 — Tax exemption.

Connecticut·Title 12 Taxation·Ch. 229a Connecticut Lottery Corporation

The exercise of the powers granted by sections 1-120, 1-121, 1-125, 12-563, 12-563a, 12-564, 12-566, 12-568a and 12-569, subsection (c) of section 12-574, sections 12-800 to 12-818, inclusive, 12-853, 12-854, 12-863 to 12-865, inclusive, and 12-867 and 12-868 constitute the performance of an essential governmental function and all operations of the corporation shall be free from any form of federal or state taxation. In addition, except pursuant to any federal requirements, the corporation shall not be required to pay any taxes or assessments upon or in respect to sales of lottery tickets, or any property or moneys of the corporation, levied by the state or any political subdivision or municipal taxing authority. The corporation and its assets, property and revenues shall at all times be f

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The exercise of the powers granted by sections 1-120, 1-121, 1-125, 12-563, 12-563a, 12-564, 12-566, 12-568a and 12-569, subsection (c) of section 12-574, sections 12-800 to 12-818, inclusive, 12-853, 12-854, 12-863 to 12-865, inclusive, and 12-867 and 12-868 constitute the performance of an essential governmental function and all operations of the corporation shall be free from any form of federal or state taxation. In addition, except pursuant to any federal requirements, the corporation shall not be required to pay any taxes or assessments upon or in respect to sales of lottery tickets, or any property or moneys of the corporation, levied by the state or any political subdivision or municipal taxing authority. The corporation and its assets, property and revenues shall at all times be free from taxation of every kind by the state and by the municipalities and all other political subdivisions or special districts having taxing powers in the state.

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Legislative History

(P.A. 96-212, S. 17, 32; P.A. 11-233, S. 11; P.A. 13-299, S. 91; P.A. 21-23, S. 34.) History: P.A. 96-212 effective July 1, 1996; P.A. 11-233 deleted reference to Sec. 12-567, effective July 1, 2011; P.A. 13-299 deleted reference to Sec. 12-557e and replaced reference to Sec. 12-574(d) with reference to Sec. 12-574(c), effective July 1, 2013; P.A. 21-23 added reference to Secs. 12-853, 12-854, 12-863 to 12-865, 12-867 and 12-868, effective July 1, 2021.