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General Assembly Substitute Bill No. 1236
January Session, 2023
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 Section 22a-245a of the general statutes is repealed and 1
the following is substituted in lieu thereof (Effective from passage): 2
(a) Each deposit initiator shall open a special interest-bearing 3
account at a Connecticut branch of a financial institution, as defined in 4
section 45a-557a, to the credit of the deposit initiator. Each deposit 5
initiator shall deposit in such account an amount equal to the refund 6
value established pursuant to subsection (a) of section 22a-244, for each 7
beverage container sold by such deposit initiator. Such deposit shall be 8
made not more than one month after the date such beverage container 9
is sold, provided for any beverage container sold during the period 10
from December 1, 2008, to December 31, 2008, inclusive, such deposit 11
shall be made not later than January 5, 2009. All interest, dividends 12
and returns earned on the special account shall be paid directly into 13
such account. Such moneys shall be kept separate and apart from all 14
other moneys in the possession of the deposit initiator. The amount 15
required to be deposited pursuant to this section, when deposited, 16
shall be held to be a special fund in trust for the state. 17
(b) (1) Any reimbursement of the refund value for a redeemed 18 Substitute Bill No. 1236
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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 23
corresponding Internal Revenue Code of the United States, as 24
amended from time to 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 29
proper 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) Not later than August 1, 2024, and annually thereafter, the 36
Commissioner of Energy and Environmental Protection shall calculate 37
and publish the average state-wide redemption rate for the preceding 38
fiscal year, calculated as the number of beverage containers redeemed 39
for the deposit divided by the number of beverage containers sold. 40
[(c)] (d) (1) Each deposit initiator shall submit a report on March 15, 41
2009, for the period from December 1, 2008, to February 28, 2009, 42
inclusive. Each deposit initiator shall submit a report on July 31, 2009, 43
for the period from March 1, 2009, to June 30, 2009, inclusive, and 44
thereafter shall submit a quarterly report for the immediately 45
preceding calendar quarter one month after the close of such quarter. 46
Each such report shall be submitted to the Commissioner of Energy 47
and Environmental Protection, on a form prescribed by the 48
commissioner and with such information as the commissioner deems 49
necessary, including, but not limited to: (A) The balance in the special 50
account at the beginning of the quarter for which the report is 51 Substitute Bill No. 1236
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prepared; (B) a list of all deposits credited to such account during such 52
quarter, including all refund values paid to the deposit initiator and all 53
interest, dividends or returns received on the account; (C) a list of all 54
withdrawals from such account during such quarter, all service 55
charges and overdraft charges on the account and all payments made 56
pursuant to subsection [(d)] (e) of this section; and (D) the balance in 57
the account at the close of the quarter for which the report is prepared. 58
(2) Each deposit initiator shall submit a report on October 31, 2010, 59
for the calendar quarter beginning July 1, 2010. Subsequently, each 60
deposit initiator shall submit a quarterly report for the immediately 61
preceding calendar quarter, on or before the last day of the month next 62
succeeding the close of such quarter. Each such report shall be 63
submitted to the Commissioner of Revenue Services, on a form 64
prescribed by the Commissioner of Revenue Services, and with such 65
information as the Commissioner of Revenue Services deems 66
necessary, including, but not limited to, the following information: (A) 67
The balance in the special account at the beginning of the quarter for 68
which the report is prepared, (B) all deposits credited to such account 69
during such quarter, including all refund values paid to the deposit 70
initiator and all interest, dividends or returns received on such 71
account, (C) all withdrawals from such account during such quarter, 72
including all service charges and overdraft charges on such account 73
and all payments made pursuant to subsection [(d)] (e) of this section, 74
and (D) the balance in such account at the close of the quarter for 75
which the report is prepared. Such quarterly report shall be filed 76
electronically with the Commissioner of Revenue Services, in the 77
manner provided by chapter 228g. 78
[(d)] (e) (1) On or before April 30, 2009, each deposit initiator shall 79
pay the balance outstanding in the special account that is attributable 80
to the period from December 1, 2008, to March 31, 2009, inclusive, to 81
the Commissioner of Energy and Environmental Protection for deposit 82
in the General Fund. Thereafter, the balance outstanding in the special 83
account that is attributable to the immediately preceding calendar 84 Substitute Bill No. 1236
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quarter shall be paid by the deposit initiator one month after the close 85
of such quarter to the Commissioner of Energy and Environmental 86
Protection for deposit in the General Fund. If the amount of the 87
required payment pursuant to this subdivision is not paid by the date 88
seven days after the due date, a penalty of ten per cent of the amount 89
due shall be added to the amount due. The amount due shall bear 90
interest at the rate of one and one-half per cent per month or fraction 91
thereof, from the due date. Any such penalty or interest shall not be 92
paid from funds maintained in the special account. 93
(2) (A) On or before October 31, 2010, each deposit initiator shall 94
pay the balance outstanding in the special account that is attributable 95
to the period from July 1, 2010, to September 30, 2010, inclusive, to the 96
Commissioner of Revenue Services for deposit in the General Fund. 97
(B) Subsequently: [, for] 98
(i) For the fiscal year ending June 30, 2023, ninety-five per cent of the 99
balance outstanding in the special account that is attributable to the 100
immediately preceding calendar quarter shall be paid by the deposit 101
initiator on or before the last day of the month next succeeding the 102
close of such quarter to the Commissioner of Revenue Services for 103
deposit in the General Fund; [, for] 104
(ii) For the fiscal year ending June 30, 2024, sixty-five per cent of the 105
balance outstanding in the special account that is attributable to the 106
immediately preceding calendar quarter shall be paid by the deposit 107
initiator on or before the last day of the month next succeeding the 108
close of such quarter to the Commissioner of Revenue Services for 109
deposit in the General Fund, except that for the calendar quarters 110
ending September 30, 2023, and December 31, 2023, the balances 111
outstanding in the special account that are attributable to said calendar 112
quarters shall be retained in the special account by the deposit initiator 113
for the purpose of reimbursement of the refund value in effect on 114
January 1, 2024, for a redeemed beverage container in accordance with 115
the provisions of subsection (b) of this section and section 22a-244; 116 Substitute Bill No. 1236
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(iii) For the fiscal year ending June 30, 2025, [fifty-five] fifty per cent 117
of the balance outstanding in the special account that is attributable to 118
the immediately preceding calendar quarter shall be paid by the 119
deposit initiator on or before the last day of the month next succeeding 120
the close of such quarter to the Commissioner of Revenue Services for 121
deposit in the General Fund; [and for] 122
(iv) For the fiscal year ending June 30, 2026, [and each subsequent 123
fiscal year thereafter, forty-five] if the redemption rate calculated 124
under subsection (c) of this section for the preceding fiscal year is: 125
(I) At least sixty-five per cent, twenty-five per cent of the balance 126
outstanding in the special account that is attributable to the 127
immediately preceding calendar quarter shall be paid by the deposit 128
initiator on or before the last day of the month next succeeding the 129
close of such quarter to the Commissioner of Revenue Services for 130
deposit in the General Fund; and 131
(II) Less than sixty-five per cent, forty-five per cent of the balance 132
outstanding in the special account that is attributable to the 133
immediately preceding calendar quarter shall be paid by the deposit 134
initiator on or before the last day of the month next succeeding the 135
close of such quarter to the Commissioner of Revenue Services for 136
deposit in the General Fund; 137
(v) For the fiscal year ending June 30, 2027, if the redemption rate 138
calculated under subsection (c) of this section for the preceding fiscal 139
year is: 140
(I) At least seventy per cent, five per cent of the balance outstanding 141
in the special account that is attributable to the immediately preceding 142
calendar quarter shall be paid by the deposit initiator on or before the 143
last day of the month next succeeding the close of such quarter to the 144
Commissioner of Revenue Services for deposit in the General Fund; 145
(II) Less than seventy per cent but more than sixty-five per cent, 146
twenty-five per cent of the balance outstanding in the special account 147 Substitute Bill No. 1236
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that is attributable to the immediately preceding calendar quarter shall 148
be paid by the deposit initiator on or before the last day of the month 149
next succeeding the close of such quarter to the Commissioner of 150
Revenue Services for deposit in the General Fund; and 151
(III) Sixty-five per cent or less, forty-five per cent of the balance 152
outstanding in the special account that is attributable to the 153
immediately preceding calendar quarter shall be paid by the deposit 154
initiator on or before the last day of the month next succeeding the 155
close of such quarter to the Commissioner of Revenue Services for 156
deposit in the General Fund; and 157
(vi) For the fiscal year ending June 30, 2028, and each fiscal year 158
thereafter, if the redemption rate calculated under subsection (c) of this 159
section for the preceding fiscal year is: 160
(I) At least eighty per cent, five per cent of the balance outstanding 161
in the special account that is attributable to the immediately preceding 162
calendar quarter shall be paid by the deposit initiator on or before the 163
last day of the month next succeeding the close of such quarter to the 164
Commissioner of Revenue Services for deposit in the General Fund; 165
(II) Less than eighty per cent but more than seventy per cent, ten per 166
cent of the balance outstanding in the special account that is 167
attributable to the immediately preceding calendar quarter shall be 168
paid by the deposit initiator on or before the last day of the month next 169
succeeding the close of such quarter to the Commissioner of Revenue 170
Services for deposit in the General Fund; 171
(III) Seventy per cent or less but more than sixty-five per cent, 172
twenty-five per cent of the balance outstanding in the special account 173
that is attributable to the immediately preceding calendar quarter shall 174
be paid by the deposit initiator on or before the last day of the month 175
next succeeding the close of such quarter to the Commissioner of 176
Revenue Services for deposit in the General Fund; and 177
(IV) Sixty-five per cent or less, forty-five per cent of the balance 178 Substitute Bill No. 1236
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outstanding in the special account that is attributable to the 179
immediately preceding calendar quarter shall be paid by the deposit 180
initiator on or before the last day of the month next succeeding the 181
close of such quarter to the Commissioner of Revenue Services for 182
deposit in the General Fund. 183
(C) If the amount of the required payment pursuant to this 184
subdivision is not paid on or before the due date, a penalty of ten per 185
cent of the amount due and unpaid, or fifty dollars, whichever is 186
greater, shall be imposed. The amount due and unpaid shall bear 187
interest at the rate of one per cent per month or fraction thereof, from 188
the due date. Any such penalty or interest shall not be paid from funds 189
maintained in such special account. Such required payment shall be 190
made by electronic funds transfer to the Commissioner of Revenue 191
Services, in the manner provided by chapter 228g. 192
[(e)] (f) If moneys deposited in the special account are insufficient to 193
pay for withdrawals authorized pursuant to subsection (b) of this 194
section, the amount of such deficiency shall be subtracted from the 195
next succeeding payment or payments due pursuant to subsection [(d)] 196
(e) of this section until the amount of the deficiency has been 197
subtracted in full. 198
[(f)] (g) The Commissioner of Revenue Services may examine the 199
accounts and records of any deposit initiator maintained under this 200
section or sections 22a-243 to 22a-245, inclusive, and any related 201
accounts and records, including receipts, disbursements and such 202
other items as the Commissioner of Revenue Ser vices deems 203
appropriate. 204
[(g)] (h) The Attorney General may, independently or upon 205
complaint of the Commissioner of Energy and Environmental 206
Protection or the Commissioner of Revenue Services, institute any 207
appropriate action or proceeding to enforce any provision of this 208
section or any regulation adopted pursuant to section 22a-245 to 209
implement the provisions of this section. 210 Substitute Bill No. 1236
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[(h)] (i) The provisions of sections 12-548, 12-550 to 12-554, inclusive, 211
and 12-555a shall be deemed to apply to the provisions of this section, 212
except any provision of sections 12-548, 12-550 to 12-554, inclusive, and 213
12-555a that is inconsistent with the provision in this section. 214
[(i)] (j) Any payment required pursuant to this section shall be 215
treated as a tax for purposes of sections 12-30b, 12-33a, 12-35a, 12-39g 216
and 12-39h. 217
[(j)] (k) Not later than July 1, 2010, the Department of Energy and 218
Environmental Protection or successor agency shall establish a 219
procedure that allows each such deposit initiator to take a credit 220
against any payment made pursuant to subsection [(d)] (e) of this 221
section in the amount of the deposits refunded on beverage containers 222
which such deposit initiator donated for any charitable purpose. 223
This act shall take effect as follows and shall amend the following
sections:
Section 1 from passage 22a-245a
FIN Joint Favorable Subst.