Bill Text: CT SB01081 | 2015 | General Assembly | Comm Sub


Bill Title: An Act Concerning The Enforcement Of Tax Statutes.

Spectrum: Committee Bill

Status: (Introduced - Dead) 2015-05-22 - Favorable Report, Tabled for the Calendar, Senate [SB01081 Detail]

Download: Connecticut-2015-SB01081-Comm_Sub.html

General Assembly

 

Substitute Bill No. 1081

    January Session, 2015

 

*_____SB01081JUD___052215____*

AN ACT CONCERNING THE ENFORCEMENT OF TAX STATUTES.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Section 29-18b of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

The Commissioner of Emergency Services and Public Protection may appoint persons nominated by the Commissioner of Revenue Services to act as special policemen in [the special investigation section of] the Department of Revenue Services. Such appointees shall serve at the pleasure of the Commissioner of Emergency Services and Public Protection and, during such tenure, shall have all the powers conferred on state policemen. [They] Such special policemen shall, in addition to their duties with said [special investigation section] department, be subject to call by the Commissioner of Emergency Services and Public Protection for such emergency service as [said commissioner] the Commissioner of Emergency Services and Public Protection may prescribe.

Sec. 2. (NEW) (Effective from passage) Notwithstanding the provisions of section 12-15 of the general statutes, the Commissioner of Revenue Services may, subject to such terms and conditions as the commissioner may prescribe, disclose return or return information, as such terms are defined in section 12-15 of the general statutes, to an authorized representative of an organized local police department within this state for use in connection with an investigation being conducted by the local police department related to a violation or potential violation of any state law for which the commissioner has responsibility relating to alcohol, cigarettes or tobacco. In order to obtain such information, the chief or superintendent of the local police department shall make a written request for such information to the commissioner, which request shall contain the date the investigation began, a list of the individuals to whom such information will be disclosed, and a detailed explanation as to how such information is relevant and material to such investigation and how specifically the information will be used by the local police department in conducting such investigation. The commissioner may require additional information based on the facts and circumstances of the specific request. If such return or return information is deemed by the commissioner to be relevant and material to the investigation being conducted by the local police department, the commissioner may disclose such information to the local police department. Return or return information disclosed under this section shall not be further disclosed by the local police department, except in connection with a criminal prosecution, including any judicial proceeding related thereto, when such information is directly involved in and necessary to such prosecution. Any person who violates any provision of this section shall be fined not more than one thousand dollars or imprisoned not more than one year, or both.

Sec. 3. Subsection (a) of section 53-394 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):

(a) "Racketeering activity" means to commit, to attempt to commit, to conspire to commit, or to intentionally aid, solicit, coerce or intimidate another person to commit any crime which, at the time of its commission, was a felony chargeable by indictment or information under the following provisions of the general statutes then applicable: (1) Sections 53-278a to 53-278f, inclusive, relating to gambling activity; (2) chapter 949a, relating to extortionate credit transactions; (3) chapter 952, part IV, relating to homicide; (4) chapter 952, part V, relating to assault, except assault with a motor vehicle as defined in section 53a-60d; (5) sections 53a-85 to 53a-88, inclusive, relating to prostitution; (6) chapter 952, part VII, relating to kidnapping; (7) chapter 952, part VIII, relating to burglary, arson and related offenses; (8) chapter 952, part IX, relating to larceny, robbery and related offenses; (9) chapter 952, part X, relating to forgery and related offenses; (10) chapter 952, part XI, relating to bribery and related offenses; (11) chapter 952, part XX, relating to obscenity and related offenses; (12) chapter 952, part XIX, relating to coercion; (13) sections 53-202, 53-206, 53a-211 and 53a-212, relating to weapons and firearms; (14) section 53-80a, relating to the manufacture of bombs; (15) sections 36b-2 to 36b-34, inclusive, relating to securities fraud and related offenses; (16) sections 21a-277, 21a-278 and 21a-279, relating to drugs; (17) section 22a-131a, relating to hazardous waste; (18) chapter 952, part XXIII, relating to money laundering; [or] (19) section 53a-192a, relating to trafficking in persons; or (20) subdivision (1) of subsection (b) of section 12-304 or section 12-308, relating to cigarettes.

This act shall take effect as follows and shall amend the following sections:

Section 1

from passage

29-18b

Sec. 2

from passage

New section

Sec. 3

July 1, 2015

53-394(a)

FIN

Joint Favorable Subst.

 

JUD

Joint Favorable

 
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