Connecticut 2023 Regular Session

Connecticut Senate Bill SB01236 Compare Versions

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7		-	General Assembly ~~Substitute~~ Bill No. 1236
	5	+	General Assembly Raised Bill No. 1236
8	6		January Session, 2023
	7	+	LCO No. 5877
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	9	+
	10	+	Referred to Committee on FINANCE, REVENUE AND
	11	+	BONDING
	12	+
	13	+
	14	+	Introduced by:
	15	+	(FIN)
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14	20		AN ACT CONCERNING THE AMOUNTS OF UNCLAIMED BEVERAGE
15	21		CONTAINER DEPOSITS TO BE PAID FOR DEPOSIT IN THE
16	22		GENERAL FUND.
17	23		Be it enacted by the Senate and House of Representatives in General
18	24		Assembly convened:
19	25
20		-	Section 1. Section 22a-245a of the general statutes is repealed and 1
21		-	the following is substituted in lieu thereof (Effective from passage): 2
22		-	(a) Each deposit initiator shall open a special interest-bearing 3
23		-	account at a Connecticut branch of a financial institution, as defined in 4
24		-	section 45a-557a, to the credit of the deposit initiator. Each deposit 5
25		-	initiator shall deposit in such account an amount equal to the refund 6
26		-	value established pursuant to subsection (a) of section 22a-244, for each 7
27		-	beverage container sold by such deposit initiator. Such deposit shall be 8
28		-	made not more than one month after the date such beverage container 9
29		-	is sold, provided for any beverage container sold during the period 10
30		-	from December 1, 2008, to December 31, 2008, inclusive, such deposit 11
31		-	shall be made not later than January 5, 2009. All interest, dividends 12
32		-	and returns earned on the special account shall be paid directly into 13
33		-	such account. Such moneys shall be kept separate and apart from all 14
34		-	other moneys in the possession of the deposit initiator. The amount 15
35		-	required to be deposited pursuant to this section, when deposited, 16
36		-	shall be held to be a special fund in trust for the state. 17
37		-	(b) (1) Any reimbursement of the refund value for a redeemed 18 Substitute Bill No. 1236
	26	+	Section 1. Section 22a-245a of the general statutes is repealed and the 1
	27	+	following is substituted in lieu thereof (Effective from passage): 2
	28	+	(a) Each deposit initiator shall open a special interest-bearing account 3
	29	+	at a Connecticut branch of a financial institution, as defined in section 4
	30	+	45a-557a, to the credit of the deposit initiator. Each deposit initiator shall 5
	31	+	deposit in such account an amount equal to the refund value established 6
	32	+	pursuant to subsection (a) of section 22a-244, for each beverage 7
	33	+	container sold by such deposit initiator. Such deposit shall be made not 8
	34	+	more than one month after the date such beverage container is sold, 9
	35	+	provided for any beverage container sold during the period from 10
	36	+	December 1, 2008, to December 31, 2008, inclusive, such deposit shall be 11
	37	+	made not later than January 5, 2009. All interest, dividends and returns 12
	38	+	earned on the special account shall be paid directly into such account. 13
	39	+	Such moneys shall be kept separate and apart from all other moneys in 14 Raised Bill No. 1236
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	45	+	the possession of the deposit initiator. The amount required to be 15
	46	+	deposited pursuant to this section, when deposited, shall be held to be 16
	47	+	a special fund in trust for the state. 17
	48	+	(b) (1) Any reimbursement of the refund value for a redeemed 18
44	49		beverage container shall be paid from the deposit initiator's special 19
45	50		account, with such payment to be computed, subject to the provisions 20
46	51		of subdivision (2) of this subsection, under the cash receipts and 21
47	52		disbursements method of accounting, as described in Section 446(c)(1) 22
48		-	of the Internal Revenue Code of 1986, or any subsequent 23
49		-	~~corresponding~~ Internal Revenue Code of the United States, as 24
50		-	~~amended from time to~~ time. 25
	53	+	of the Internal Revenue Code of 1986, or any subsequent corresponding 23
	54	+	Internal Revenue Code of the United States, as amended from time to 24
	55	+	time. 25
51	56		(2) A deposit initiator may petition the Commissioner of Revenue 26
52	57		Services for an alternate method of accounting by filing with such 27
53	58		deposit initiator's return a statement of objections and other proposed 28
54		-	alternate method of accounting, as such deposit initiator believes 29
55		-	~~proper~~ and equitable under the circumstances, that is accompanied by 30
	59	+	alternate method of accounting, as such deposit initiator believes proper 29
	60	+	and equitable under the circumstances, that is accompanied by 30
56	61		supporting details and proof. The Commissioner of Revenue Services 31
57	62		shall promptly notify such deposit initiator whether the proposed 32
58	63		alternate method is accepted as reasonable and equitable and, if so 33
59	64		accepted, shall adjust such deposit initiator's return and payment of 34
60	65		reimbursement accordingly. 35
61		-	(c) Not later than August 1, 2024, and annually thereafter, the 36
62		-	Commissioner of Energy and Environmental Protection shall calculate 37
63		-	and publish the average state-wide redemption rate for the preceding 38
64		-	fiscal year, calculated as the number of beverage containers redeemed 39
65		-	for the deposit divided by the number of beverage containers sold. 40
66		-	[(c)] (d) (1) Each deposit initiator shall submit a report on March 15, 41
67		-	2009, for the period from December 1, 2008, to February 28, 2009, 42
68		-	inclusive. Each deposit initiator shall submit a report on July 31, 2009, 43
69		-	for the period from March 1, 2009, to June 30, 2009, inclusive, and 44
70		-	thereafter shall submit a quarterly report for the immediately 45
71		-	preceding calendar quarter one month after the close of such quarter. 46
72		-	Each such report shall be submitted to the Commissioner of Energy 47
73		-	and Environmental Protection, on a form prescribed by the 48
74		-	commissioner and with such information as the commissioner deems 49
75		-	necessary, including, but not limited to: (A) The balance in the special 50
76		-	account at the beginning of the quarter for which the report is 51 Substitute Bill No. 1236
	66	+	(c) (1) Each deposit initiator shall submit a report on March 15, 2009, 36
	67	+	for the period from December 1, 2008, to February 28, 2009, inclusive. 37
	68	+	Each deposit initiator shall submit a report on July 31, 2009, for the 38
	69	+	period from March 1, 2009, to June 30, 2009, inclusive, and thereafter 39
	70	+	shall submit a quarterly report for the immediately preceding calendar 40
	71	+	quarter one month after the close of such quarter. Each such report shall 41
	72	+	be submitted to the Commissioner of Energy and Environmental 42
	73	+	Protection, on a form prescribed by the commissioner and with such 43
	74	+	information as the commissioner deems necessary, including, but not 44
	75	+	limited to: (A) The balance in the special account at the beginning of the 45
	76	+	quarter for which the report is prepared; (B) a list of all deposits credited 46
	77	+	to such account during such quarter, including all refund values paid to 47 Raised Bill No. 1236
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83		-	prepared; (B) a list of all deposits credited to such account during such 52
84		-	quarter, including all refund values paid to the deposit initiator and all 53
85		-	interest, dividends or returns received on the account; (C) a list of all 54
86		-	withdrawals from such account during such quarter, all service 55
87		-	charges and overdraft charges on the account and all payments made 56
88		-	pursuant to subsection [(d)] (e) of this section; and (D) the balance in 57
89		-	the account at the close of the quarter for which the report is prepared. 58
90		-	(2) Each deposit initiator shall submit a report on October 31, 2010, 59
91		-	for the calendar quarter beginning July 1, 2010. Subsequently, each 60
92		-	deposit initiator shall submit a quarterly report for the immediately 61
93		-	preceding calendar quarter, on or before the last day of the month next 62
94		-	succeeding the close of such quarter. Each such report shall be 63
95		-	submitted to the Commissioner of Revenue Services, on a form 64
96		-	prescribed by the Commissioner of Revenue Services, and with such 65
97		-	information as the Commissioner of Revenue Services deems 66
98		-	necessary, including, but not limited to, the following information: (A) 67
99		-	The balance in the special account at the beginning of the quarter for 68
100		-	which the report is prepared, (B) all deposits credited to such account 69
101		-	during such quarter, including all refund values paid to the deposit 70
102		-	initiator and all interest, dividends or returns received on such 71
103		-	account, (C) all withdrawals from such account during such quarter, 72
104		-	including all service charges and overdraft charges on such account 73
105		-	and all payments made pursuant to subsection [(d)] (e) of this section, 74
106		-	and (D) the balance in such account at the close of the quarter for 75
107		-	which the report is prepared. Such quarterly report shall be filed 76
108		-	electronically with the Commissioner of Revenue Services, in the 77
109		-	manner provided by chapter 228g. 78
110		-	[(d)] (e) (1) On or before April 30, 2009, each deposit initiator shall 79
111		-	pay the balance outstanding in the special account that is attributable 80
112		-	to the period from December 1, 2008, to March 31, 2009, inclusive, to 81
113		-	the Commissioner of Energy and Environmental Protection for deposit 82
114		-	in the General Fund. Thereafter, the balance outstanding in the special 83
115		-	account that is attributable to the immediately preceding calendar 84 Substitute Bill No. 1236
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	83	+	the deposit initiator and all interest, dividends or returns received on 48
	84	+	the account; (C) a list of all withdrawals from such account during such 49
	85	+	quarter, all service charges and overdraft charges on the account and all 50
	86	+	payments made pursuant to subsection (d) of this section; and (D) the 51
	87	+	balance in the account at the close of the quarter for which the report is 52
	88	+	prepared. 53
	89	+	(2) Each deposit initiator shall submit a report on October 31, 2010, 54
	90	+	for the calendar quarter beginning July 1, 2010. Subsequently, each 55
	91	+	deposit initiator shall submit a quarterly report for the immediately 56
	92	+	preceding calendar quarter, on or before the last day of the month next 57
	93	+	succeeding the close of such quarter. Each such report shall be 58
	94	+	submitted to the Commissioner of Revenue Services, on a form 59
	95	+	prescribed by the Commissioner of Revenue Services, and with such 60
	96	+	information as the Commissioner of Revenue Services deems necessary, 61
	97	+	including, but not limited to, the following information: (A) The balance 62
	98	+	in the special account at the beginning of the quarter for which the 63
	99	+	report is prepared, (B) all deposits credited to such account during such 64
	100	+	quarter, including all refund values paid to the deposit initiator and all 65
	101	+	interest, dividends or returns received on such account, (C) all 66
	102	+	withdrawals from such account during such quarter, including all 67
	103	+	service charges and overdraft charges on such account and all payments 68
	104	+	made pursuant to subsection (d) of this section, and (D) the balance in 69
	105	+	such account at the close of the quarter for which the report is prepared. 70
	106	+	Such quarterly report shall be filed electronically with the 71
	107	+	Commissioner of Revenue Services, in the manner provided by chapter 72
	108	+	228g. 73
	109	+	(d) (1) On or before April 30, 2009, each deposit initiator shall pay the 74
	110	+	balance outstanding in the special account that is attributable to the 75
	111	+	period from December 1, 2008, to March 31, 2009, inclusive, to the 76
	112	+	Commissioner of Energy and Environmental Protection for deposit in 77
	113	+	the General Fund. Thereafter, the balance outstanding in the special 78
	114	+	account that is attributable to the immediately preceding calendar 79
	115	+	quarter shall be paid by the deposit initiator one month after the close 80
	116	+	of such quarter to the Commissioner of Energy and Environmental 81 Raised Bill No. 1236
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122		-	quarter shall be paid by the deposit initiator one month after the close 85
123		-	of such quarter to the Commissioner of Energy and Environmental 86
124		-	Protection for deposit in the General Fund. If the amount of the 87
125		-	required payment pursuant to this subdivision is not paid by the date 88
126		-	seven days after the due date, a penalty of ten per cent of the amount 89
127		-	due shall be added to the amount due. The amount due shall bear 90
128		-	interest at the rate of one and one-half per cent per month or fraction 91
129		-	thereof, from the due date. Any such penalty or interest shall not be 92
130		-	paid from funds maintained in the special account. 93
131		-	(2) (A) On or before October 31, 2010, each deposit initiator shall 94
132		-	pay the balance outstanding in the special account that is attributable 95
133		-	to the period from July 1, 2010, to September 30, 2010, inclusive, to the 96
134		-	Commissioner of Revenue Services for deposit in the General Fund. 97
135		-	(B) Subsequently: [, for] 98
136		-	(i) For the fiscal year ending June 30, 2023, ninety-five per cent of the 99
137		-	balance outstanding in the special account that is attributable to the 100
138		-	immediately preceding calendar quarter shall be paid by the deposit 101
139		-	initiator on or before the last day of the month next succeeding the 102
140		-	close of such quarter to the Commissioner of Revenue Services for 103
141		-	deposit in the General Fund; [, for] 104
142		-	(ii) For the fiscal year ending June 30, 2024, sixty-five per cent of the 105
143		-	balance outstanding in the special account that is attributable to the 106
144		-	immediately preceding calendar quarter shall be paid by the deposit 107
145		-	initiator on or before the last day of the month next succeeding the 108
146		-	close of such quarter to the Commissioner of Revenue Services for 109
147		-	deposit in the General Fund, except that for the calendar quarters 110
148		-	ending September 30, 2023, and December 31, 2023, the balances 111
149		-	outstanding in the special account that are attributable to said calendar 112
150		-	quarters shall be retained in the special account by the deposit initiator 113
151		-	for the purpose of reimbursement of the refund value in effect on 114
152		-	January 1, 2024, for a redeemed beverage container in accordance with 115
153		-	the provisions of subsection (b) of this section and section 22a-244; 116 Substitute Bill No. 1236
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	121	+
	122	+	Protection for deposit in the General Fund. If the amount of the required 82
	123	+	payment pursuant to this subdivision is not paid by the date seven days 83
	124	+	after the due date, a penalty of ten per cent of the amount due shall be 84
	125	+	added to the amount due. The amount due shall bear interest at the rate 85
	126	+	of one and one-half per cent per month or fraction thereof, from the due 86
	127	+	date. Any such penalty or interest shall not be paid from funds 87
	128	+	maintained in the special account. 88
	129	+	(2) (A) On or before October 31, 2010, each deposit initiator shall pay 89
	130	+	the balance outstanding in the special account that is attributable to the 90
	131	+	period from July 1, 2010, to September 30, 2010, inclusive, to the 91
	132	+	Commissioner of Revenue Services for deposit in the General Fund. 92
	133	+	(B) Subsequently: [, for] 93
	134	+	(i) For the fiscal year ending June 30, 2023, ninety-five per cent of the 94
	135	+	balance outstanding in the special account that is attributable to the 95
	136	+	immediately preceding calendar quarter shall be paid by the deposit 96
	137	+	initiator on or before the last day of the month next succeeding the close 97
	138	+	of such quarter to the Commissioner of Revenue Services for deposit in 98
	139	+	the General Fund; [, for] 99
	140	+	(ii) For the fiscal year ending June 30, 2024, sixty-five per cent of the 100
	141	+	balance outstanding in the special account that is attributable to the 101
	142	+	immediately preceding calendar quarter shall be paid by the deposit 102
	143	+	initiator on or before the last day of the month next succeeding the close 103
	144	+	of such quarter to the Commissioner of Revenue Services for deposit in 104
	145	+	the General Fund, except that for the calendar quarters ending 105
	146	+	September 30, 2023, and December 31, 2023, the balances outstanding in 106
	147	+	the special account that are attributable to said calendar quarters shall 107
	148	+	be retained in the special account by the deposit initiator for the purpose 108
	149	+	of reimbursement of the refund value in effect on January 1, 2024, for a 109
	150	+	redeemed beverage container in accordance with the provisions of 110
	151	+	subsection (b) of this section and section 22a-244; 111
	152	+	(iii) For the fiscal year ending June 30, 2025, [fifty-five] fifty per cent 112
	153	+	of the balance outstanding in the special account that is attributable to 113 Raised Bill No. 1236
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160		-	(iii) For the fiscal year ending June 30, 2025, [fifty-five] fifty per cent 117
161		-	of the balance outstanding in the special account that is attributable to 118
162		-	the immediately preceding calendar quarter shall be paid by the 119
163		-	deposit initiator on or before the last day of the month next succeeding 120
164		-	the close of such quarter to the Commissioner of Revenue Services for 121
165		-	deposit in the General Fund; [and for] 122
166		-	(iv) For the fiscal year ending June 30, 2026, [and each subsequent 123
167		-	fiscal year thereafter, forty-five] if the redemption rate calculated 124
168		-	under subsection (c) of this section for the preceding fiscal year is: 125
169		-	(I) At least sixty-five per cent, twenty-five per cent of the balance 126
170		-	outstanding in the special account that is attributable to the 127
171		-	immediately preceding calendar quarter shall be paid by the deposit 128
172		-	initiator on or before the last day of the month next succeeding the 129
173		-	close of such quarter to the Commissioner of Revenue Services for 130
174		-	deposit in the General Fund; and 131
175		-	(II) Less than sixty-five per cent, forty-five per cent of the balance 132
176		-	outstanding in the special account that is attributable to the 133
177		-	immediately preceding calendar quarter shall be paid by the deposit 134
178		-	initiator on or before the last day of the month next succeeding the 135
179		-	close of such quarter to the Commissioner of Revenue Services for 136
180		-	deposit in the General Fund; 137
181		-	(v) For the fiscal year ending June 30, 2027, if the redemption rate 138
182		-	calculated under subsection (c) of this section for the preceding fiscal 139
183		-	year is: 140
184		-	(I) At least seventy per cent, five per cent of the balance outstanding 141
185		-	in the special account that is attributable to the immediately preceding 142
186		-	calendar quarter shall be paid by the deposit initiator on or before the 143
187		-	last day of the month next succeeding the close of such quarter to the 144
188		-	Commissioner of Revenue Services for deposit in the General Fund; 145
189		-	(II) Less than seventy per cent but more than sixty-five per cent, 146
190		-	twenty-five per cent of the balance outstanding in the special account 147 Substitute Bill No. 1236
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	159	+	the immediately preceding calendar quarter shall be paid by the deposit 114
	160	+	initiator on or before the last day of the month next succeeding the close 115
	161	+	of such quarter to the Commissioner of Revenue Services for deposit in 116
	162	+	the General Fund; and [for] 117
	163	+	(iv) For the fiscal year ending June 30, 2026, [and each subsequent 118
	164	+	fiscal year thereafter, forty-five] twenty-five per cent of the balance 119
	165	+	outstanding in the special account that is attributable to the immediately 120
	166	+	preceding calendar quarter shall be paid by the deposit initiator on or 121
	167	+	before the last day of the month next succeeding the close of such 122
	168	+	quarter to the Commissioner of Revenue Services for deposit in the 123
	169	+	General Fund. (C) If the amount of the required payment pursuant to 124
	170	+	this subdivision is not paid on or before the due date, a penalty of ten 125
	171	+	per cent of the amount due and unpaid, or fifty dollars, whichever is 126
	172	+	greater, shall be imposed. The amount due and unpaid shall bear 127
	173	+	interest at the rate of one per cent per month or fraction thereof, from 128
	174	+	the due date. Any such penalty or interest shall not be paid from funds 129
	175	+	maintained in such special account. Such required payment shall be 130
	176	+	made by electronic funds transfer to the Commissioner of Revenue 131
	177	+	Services, in the manner provided by chapter 228g. 132
	178	+	(e) If moneys deposited in the special account are insufficient to pay 133
	179	+	for withdrawals authorized pursuant to subsection (b) of this section, 134
	180	+	the amount of such deficiency shall be subtracted from the next 135
	181	+	succeeding payment or payments due pursuant to subsection (d) of this 136
	182	+	section until the amount of the deficiency has been subtracted in full. 137
	183	+	(f) The Commissioner of Revenue Services may examine the accounts 138
	184	+	and records of any deposit initiator maintained under this section or 139
	185	+	sections 22a-243 to 22a-245, inclusive, and any related accounts and 140
	186	+	records, including receipts, disbursements and such other items as the 141
	187	+	Commissioner of Revenue Services deems appropriate. 142
	188	+	(g) The Attorney General may, independently or upon complaint of 143
	189	+	the Commissioner of Energy and Environmental Protection or the 144
	190	+	Commissioner of Revenue Services, institute any appropriate action or 145 Raised Bill No. 1236
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197		-	that is attributable to the immediately preceding calendar quarter shall 148
198		-	be paid by the deposit initiator on or before the last day of the month 149
199		-	next succeeding the close of such quarter to the Commissioner of 150
200		-	Revenue Services for deposit in the General Fund; and 151
201		-	(III) Sixty-five per cent or less, forty-five per cent of the balance 152
202		-	outstanding in the special account that is attributable to the 153
203		-	immediately preceding calendar quarter shall be paid by the deposit 154
204		-	initiator on or before the last day of the month next succeeding the 155
205		-	close of such quarter to the Commissioner of Revenue Services for 156
206		-	deposit in the General Fund; and 157
207		-	(vi) For the fiscal year ending June 30, 2028, and each fiscal year 158
208		-	thereafter, if the redemption rate calculated under subsection (c) of this 159
209		-	section for the preceding fiscal year is: 160
210		-	(I) At least eighty per cent, five per cent of the balance outstanding 161
211		-	in the special account that is attributable to the immediately preceding 162
212		-	calendar quarter shall be paid by the deposit initiator on or before the 163
213		-	last day of the month next succeeding the close of such quarter to the 164
214		-	Commissioner of Revenue Services for deposit in the General Fund; 165
215		-	(II) Less than eighty per cent but more than seventy per cent, ten per 166
216		-	cent of the balance outstanding in the special account that is 167
217		-	attributable to the immediately preceding calendar quarter shall be 168
218		-	paid by the deposit initiator on or before the last day of the month next 169
219		-	succeeding the close of such quarter to the Commissioner of Revenue 170
220		-	Services for deposit in the General Fund; 171
221		-	(III) Seventy per cent or less but more than sixty-five per cent, 172
222		-	twenty-five per cent of the balance outstanding in the special account 173
223		-	that is attributable to the immediately preceding calendar quarter shall 174
224		-	be paid by the deposit initiator on or before the last day of the month 175
225		-	next succeeding the close of such quarter to the Commissioner of 176
226		-	Revenue Services for deposit in the General Fund; and 177
227		-	(IV) Sixty-five per cent or less, forty-five per cent of the balance 178 Substitute Bill No. 1236
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234		-	outstanding in the special account that is attributable to the 179
235		-	immediately preceding calendar quarter shall be paid by the deposit 180
236		-	initiator on or before the last day of the month next succeeding the 181
237		-	close of such quarter to the Commissioner of Revenue Services for 182
238		-	deposit in the General Fund. 183
239		-	(C) If the amount of the required payment pursuant to this 184
240		-	subdivision is not paid on or before the due date, a penalty of ten per 185
241		-	cent of the amount due and unpaid, or fifty dollars, whichever is 186
242		-	greater, shall be imposed. The amount due and unpaid shall bear 187
243		-	interest at the rate of one per cent per month or fraction thereof, from 188
244		-	the due date. Any such penalty or interest shall not be paid from funds 189
245		-	maintained in such special account. Such required payment shall be 190
246		-	made by electronic funds transfer to the Commissioner of Revenue 191
247		-	Services, in the manner provided by chapter 228g. 192
248		-	[(e)] (f) If moneys deposited in the special account are insufficient to 193
249		-	pay for withdrawals authorized pursuant to subsection (b) of this 194
250		-	section, the amount of such deficiency shall be subtracted from the 195
251		-	next succeeding payment or payments due pursuant to subsection [(d)] 196
252		-	(e) of this section until the amount of the deficiency has been 197
253		-	subtracted in full. 198
254		-	[(f)] (g) The Commissioner of Revenue Services may examine the 199
255		-	accounts and records of any deposit initiator maintained under this 200
256		-	section or sections 22a-243 to 22a-245, inclusive, and any related 201
257		-	accounts and records, including receipts, disbursements and such 202
258		-	other items as the Commissioner of Revenue Ser vices deems 203
259		-	appropriate. 204
260		-	[(g)] (h) The Attorney General may, independently or upon 205
261		-	complaint of the Commissioner of Energy and Environmental 206
262		-	Protection or the Commissioner of Revenue Services, institute any 207
263		-	appropriate action or proceeding to enforce any provision of this 208
264		-	section or any regulation adopted pursuant to section 22a-245 to 209
265		-	implement the provisions of this section. 210 Substitute Bill No. 1236
266		-
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271		-
272		-	[(h)] (i) The provisions of sections 12-548, 12-550 to 12-554, inclusive, 211
273		-	and 12-555a shall be deemed to apply to the provisions of this section, 212
274		-	except any provision of sections 12-548, 12-550 to 12-554, inclusive, and 213
275		-	12-555a that is inconsistent with the provision in this section. 214
276		-	[(i)] (j) Any payment required pursuant to this section shall be 215
277		-	treated as a tax for purposes of sections 12-30b, 12-33a, 12-35a, 12-39g 216
278		-	and 12-39h. 217
279		-	[(j)] (k) Not later than July 1, 2010, the Department of Energy and 218
280		-	Environmental Protection or successor agency shall establish a 219
281		-	procedure that allows each such deposit initiator to take a credit 220
282		-	against any payment made pursuant to subsection [(d)] (e) of this 221
283		-	section in the amount of the deposits refunded on beverage containers 222
284		-	which such deposit initiator donated for any charitable purpose. 223
	196	+	proceeding to enforce any provision of this section or any regulation 146
	197	+	adopted pursuant to section 22a-245 to implement the provisions of this 147
	198	+	section. 148
	199	+	(h) The provisions of sections 12-548, 12-550 to 12-554, inclusive, and 149
	200	+	12-555a shall be deemed to apply to the provisions of this section, except 150
	201	+	any provision of sections 12-548, 12-550 to 12-554, inclusive, and 12-555a 151
	202	+	that is inconsistent with the provision in this section. 152
	203	+	(i) Any payment required pursuant to this section shall be treated as 153
	204	+	a tax for purposes of sections 12-30b, 12-33a, 12-35a, 12-39g and 12-39h. 154
	205	+	(j) Not later than July 1, 2010, the Department of Energy and 155
	206	+	Environmental Protection or successor agency shall establish a 156
	207	+	procedure that allows each such deposit initiator to take a credit against 157
	208	+	any payment made pursuant to subsection (d) of this section in the 158
	209	+	amount of the deposits refunded on beverage containers which such 159
	210	+	deposit initiator donated for any charitable purpose. 160
285	211		This act shall take effect as follows and shall amend the following
286	212		sections:
287	213
288	214		Section 1 from passage 22a-245a
289	215
290		-	FIN Joint Favorable Subst.
	216	+	Statement of Purpose:
	217	+	To (1) allow the retention of certain balances outstanding in the special
	218	+	account for the purpose of reimbursement of the ten-cent refund value
	219	+	for redeemed beverage containers that commences January 1, 2024, and
	220	+	(2) reduce the percentages of the unclaimed beverage container deposits
	221	+	that are required to be paid by deposit initiators for deposit in the
	222	+	General Fund.
	223	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
	224	+	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
	225	+	underlined.]
291	226