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General Assembly Raised Bill No. 1236
January Session, 2023
LCO No. 5877
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
AN ACT CONCERNING THE AMOUNTS OF UNCLAIMED BEVERAGE
CONTAINER DEPOSITS TO BE PAID FOR DEPOSIT IN THE
GENERAL FUND.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Section 22a-245a of the general statutes is repealed and the 1
following is substituted in lieu thereof (Effective from passage): 2
(a) Each deposit initiator shall open a special interest-bearing account 3
at a Connecticut branch of a financial institution, as defined in section 4
45a-557a, to the credit of the deposit initiator. Each deposit initiator shall 5
deposit in such account an amount equal to the refund value established 6
pursuant to subsection (a) of section 22a-244, for each beverage 7
container sold by such deposit initiator. Such deposit shall be made not 8
more than one month after the date such beverage container is sold, 9
provided for any beverage container sold during the period from 10
December 1, 2008, to December 31, 2008, inclusive, such deposit shall be 11
made not later than January 5, 2009. All interest, dividends and returns 12
earned on the special account shall be paid directly into such account. 13
Such moneys shall be kept separate and apart from all other moneys in 14 Raised Bill No. 1236
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the possession of the deposit initiator. The amount required to be 15
deposited pursuant to this section, when deposited, shall be held to be 16
a special fund in trust for the state. 17
(b) (1) Any reimbursement of the refund value for a redeemed 18
beverage container shall be paid from the deposit initiator's special 19
account, with such payment to be computed, subject to the provisions 20
of subdivision (2) of this subsection, under the cash receipts and 21
disbursements method of accounting, as described in Section 446(c)(1) 22
of the Internal Revenue Code of 1986, or any subsequent corresponding 23
Internal Revenue Code of the United States, as amended from time to 24
time. 25
(2) A deposit initiator may petition the Commissioner of Revenue 26
Services for an alternate method of accounting by filing with such 27
deposit initiator's return a statement of objections and other proposed 28
alternate method of accounting, as such deposit initiator believes proper 29
and equitable under the circumstances, that is accompanied by 30
supporting details and proof. The Commissioner of Revenue Services 31
shall promptly notify such deposit initiator whether the proposed 32
alternate method is accepted as reasonable and equitable and, if so 33
accepted, shall adjust such deposit initiator's return and payment of 34
reimbursement accordingly. 35
(c) (1) Each deposit initiator shall submit a report on March 15, 2009, 36
for the period from December 1, 2008, to February 28, 2009, inclusive. 37
Each deposit initiator shall submit a report on July 31, 2009, for the 38
period from March 1, 2009, to June 30, 2009, inclusive, and thereafter 39
shall submit a quarterly report for the immediately preceding calendar 40
quarter one month after the close of such quarter. Each such report shall 41
be submitted to the Commissioner of Energy and Environmental 42
Protection, on a form prescribed by the commissioner and with such 43
information as the commissioner deems necessary, including, but not 44
limited to: (A) The balance in the special account at the beginning of the 45
quarter for which the report is prepared; (B) a list of all deposits credited 46
to such account during such quarter, including all refund values paid to 47 Raised Bill No. 1236
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the deposit initiator and all interest, dividends or returns received on 48
the account; (C) a list of all withdrawals from such account during such 49
quarter, all service charges and overdraft charges on the account and all 50
payments made pursuant to subsection (d) of this section; and (D) the 51
balance in the account at the close of the quarter for which the report is 52
prepared. 53
(2) Each deposit initiator shall submit a report on October 31, 2010, 54
for the calendar quarter beginning July 1, 2010. Subsequently, each 55
deposit initiator shall submit a quarterly report for the immediately 56
preceding calendar quarter, on or before the last day of the month next 57
succeeding the close of such quarter. Each such report shall be 58
submitted to the Commissioner of Revenue Services, on a form 59
prescribed by the Commissioner of Revenue Services, and with such 60
information as the Commissioner of Revenue Services deems necessary, 61
including, but not limited to, the following information: (A) The balance 62
in the special account at the beginning of the quarter for which the 63
report is prepared, (B) all deposits credited to such account during such 64
quarter, including all refund values paid to the deposit initiator and all 65
interest, dividends or returns received on such account, (C) all 66
withdrawals from such account during such quarter, including all 67
service charges and overdraft charges on such account and all payments 68
made pursuant to subsection (d) of this section, and (D) the balance in 69
such account at the close of the quarter for which the report is prepared. 70
Such quarterly report shall be filed electronically with the 71
Commissioner of Revenue Services, in the manner provided by chapter 72
228g. 73
(d) (1) On or before April 30, 2009, each deposit initiator shall pay the 74
balance outstanding in the special account that is attributable to the 75
period from December 1, 2008, to March 31, 2009, inclusive, to the 76
Commissioner of Energy and Environmental Protection for deposit in 77
the General Fund. Thereafter, the balance outstanding in the special 78
account that is attributable to the immediately preceding calendar 79
quarter shall be paid by the deposit initiator one month after the close 80
of such quarter to the Commissioner of Energy and Environmental 81 Raised Bill No. 1236
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Protection for deposit in the General Fund. If the amount of the required 82
payment pursuant to this subdivision is not paid by the date seven days 83
after the due date, a penalty of ten per cent of the amount due shall be 84
added to the amount due. The amount due shall bear interest at the rate 85
of one and one-half per cent per month or fraction thereof, from the due 86
date. Any such penalty or interest shall not be paid from funds 87
maintained in the special account. 88
(2) (A) On or before October 31, 2010, each deposit initiator shall pay 89
the balance outstanding in the special account that is attributable to the 90
period from July 1, 2010, to September 30, 2010, inclusive, to the 91
Commissioner of Revenue Services for deposit in the General Fund. 92
(B) Subsequently: [, for] 93
(i) For the fiscal year ending June 30, 2023, ninety-five per cent of the 94
balance outstanding in the special account that is attributable to the 95
immediately preceding calendar quarter shall be paid by the deposit 96
initiator on or before the last day of the month next succeeding the close 97
of such quarter to the Commissioner of Revenue Services for deposit in 98
the General Fund; [, for] 99
(ii) For the fiscal year ending June 30, 2024, sixty-five per cent of the 100
balance outstanding in the special account that is attributable to the 101
immediately preceding calendar quarter shall be paid by the deposit 102
initiator on or before the last day of the month next succeeding the close 103
of such quarter to the Commissioner of Revenue Services for deposit in 104
the General Fund, except that for the calendar quarters ending 105
September 30, 2023, and December 31, 2023, the balances outstanding in 106
the special account that are attributable to said calendar quarters shall 107
be retained in the special account by the deposit initiator for the purpose 108
of reimbursement of the refund value in effect on January 1, 2024, for a 109
redeemed beverage container in accordance with the provisions of 110
subsection (b) of this section and section 22a-244; 111
(iii) For the fiscal year ending June 30, 2025, [fifty-five] fifty per cent 112
of the balance outstanding in the special account that is attributable to 113 Raised Bill No. 1236
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the immediately preceding calendar quarter shall be paid by the deposit 114
initiator on or before the last day of the month next succeeding the close 115
of such quarter to the Commissioner of Revenue Services for deposit in 116
the General Fund; and [for] 117
(iv) For the fiscal year ending June 30, 2026, [and each subsequent 118
fiscal year thereafter, forty-five] twenty-five per cent of the balance 119
outstanding in the special account that is attributable to the immediately 120
preceding calendar quarter shall be paid by the deposit initiator on or 121
before the last day of the month next succeeding the close of such 122
quarter to the Commissioner of Revenue Services for deposit in the 123
General Fund. (C) If the amount of the required payment pursuant to 124
this subdivision is not paid on or before the due date, a penalty of ten 125
per cent of the amount due and unpaid, or fifty dollars, whichever is 126
greater, shall be imposed. The amount due and unpaid shall bear 127
interest at the rate of one per cent per month or fraction thereof, from 128
the due date. Any such penalty or interest shall not be paid from funds 129
maintained in such special account. Such required payment shall be 130
made by electronic funds transfer to the Commissioner of Revenue 131
Services, in the manner provided by chapter 228g. 132
(e) If moneys deposited in the special account are insufficient to pay 133
for withdrawals authorized pursuant to subsection (b) of this section, 134
the amount of such deficiency shall be subtracted from the next 135
succeeding payment or payments due pursuant to subsection (d) of this 136
section until the amount of the deficiency has been subtracted in full. 137
(f) The Commissioner of Revenue Services may examine the accounts 138
and records of any deposit initiator maintained under this section or 139
sections 22a-243 to 22a-245, inclusive, and any related accounts and 140
records, including receipts, disbursements and such other items as the 141
Commissioner of Revenue Services deems appropriate. 142
(g) The Attorney General may, independently or upon complaint of 143
the Commissioner of Energy and Environmental Protection or the 144
Commissioner of Revenue Services, institute any appropriate action or 145 Raised Bill No. 1236
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proceeding to enforce any provision of this section or any regulation 146
adopted pursuant to section 22a-245 to implement the provisions of this 147
section. 148
(h) The provisions of sections 12-548, 12-550 to 12-554, inclusive, and 149
12-555a shall be deemed to apply to the provisions of this section, except 150
any provision of sections 12-548, 12-550 to 12-554, inclusive, and 12-555a 151
that is inconsistent with the provision in this section. 152
(i) Any payment required pursuant to this section shall be treated as 153
a tax for purposes of sections 12-30b, 12-33a, 12-35a, 12-39g and 12-39h. 154
(j) Not later than July 1, 2010, the Department of Energy and 155
Environmental Protection or successor agency shall establish a 156
procedure that allows each such deposit initiator to take a credit against 157
any payment made pursuant to subsection (d) of this section in the 158
amount of the deposits refunded on beverage containers which such 159
deposit initiator donated for any charitable purpose. 160
This act shall take effect as follows and shall amend the following
sections:
Section 1 from passage 22a-245a
Statement of Purpose:
To (1) allow the retention of certain balances outstanding in the special
account for the purpose of reimbursement of the ten-cent refund value
for redeemed beverage containers that commences January 1, 2024, and
(2) reduce the percentages of the unclaimed beverage container deposits
that are required to be paid by deposit initiators for deposit in the
General Fund.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]