Connecticut General Statutes Title 12. Taxation § 12-578e. Assessment and payment of costs of regulating casino gaming facility

(a) Commencing in any fiscal year that a casino gaming facility is authorized by any provision of the general statutes to conduct authorized games, and on or before September thirtieth in each fiscal year thereafter, the commissioner shall: (1) Estimate, after consultation with each casino gaming facility, the reasonable and necessary costs that will be incurred by the department in the next fiscal year to regulate casino gaming facilities under chapters 226 and 545;  1 and (2) assess each casino gaming facility its share of such estimated costs pro rata according to its annualized share of the gross gaming revenue of all casino gaming facilities in the prior fiscal year, if any. The estimated costs shall not exceed the estimate of expenditure requirements transmitted by the commissioner pursuant to section 4-77. The assessment for any fiscal year shall be: (A) Reduced pro rata by the amount of any surplus from the assessment of the prior fiscal year, which shall be maintained in accordance with subsection (d) of this section, or (B) increased pro rata by the amount of any deficit from the assessment of the prior fiscal year.

(b) Each casino gaming facility shall pay to the commissioner the amount assessed to such casino gaming facility not later than the date specified by the commissioner for payment, provided such date is not less than thirty days from the date of such assessment. The commissioner shall remit to the Treasurer all funds received pursuant to this section.

(d) On or before September thirtieth, annually, the Comptroller shall calculate the actual reasonable and necessary costs incurred by the department to regulate casino gaming facilities during the prior fiscal year. The Treasurer shall set aside within the State Gaming Regulatory Fund amounts received in excess of such actual costs. Such excess amounts shall be considered a surplus for the purposes of subsection (a) of this section.

(e) Any casino gaming facility aggrieved by an assessment under the provisions of this section may request a hearing before the commissioner not later than thirty days after such assessment. The commissioner shall hold such hearing in accordance with the provisions of chapter 54  2 not later than thirty days after receiving such request.