State Codes and Statutes

Statutes > Connecticut > Title29 > Chap532a > Sec29-143n

      Sec. 29-143n. (Formerly Sec. 21a-200). Examination as to receipts and expenditures. If any person or combination of persons, club, corporation or association fails to make a report of any contest as required by section 29-143m within the time prescribed by section 29-143m, or if any such report fails to include sufficient information, the commissioner may examine, or cause to be examined, the books and records of any such person or combination of persons, club, corporation or association and subpoena and examine under oath such person or officers of such club, corporation or association and other persons for the purpose of determining the total amount of such gross receipts and the amount of tax due pursuant to the provisions of section 29-143m, which tax he may thereupon fix and determine. In case of default in the payment of any tax ascertained by the commissioner to be due and the expenses incurred in making such examination, for a period of twenty days after notice to such delinquent person or combination of persons, club, corporation or association, such delinquent shall forfeit the license issued under section 29-143l and shall be disqualified from receiving any new license under section 29-143l. Such delinquent shall also forfeit to the state the sum of five hundred dollars.

      (1949 Rev., S. 3511; 1959, P.A. 412, S. 35; P.A. 81-472, S. 51, 159; P.A. 84-344, S. 7, 11; P.A. 85-157, S. 5, 9; P.A. 98-117, S. 5.)

      History: 1959 act substituted commissioner of consumer protection for athletic commissioner, that office having been abolished; P.A. 81-472 substituted the word "license" for the word "permit"; Sec. 19-330 transferred to Sec. 21a-200 in 1983; P.A. 84-344 deleted reference to commissioner of consumer protection, effective March 1, 1985, and made minor changes in wording; P.A. 85-157 substituted "commissioner of consumer protection" for "commissioner", to reflect abolition of state boxing commission; P.A. 98-117 made technical changes; Sec. 21a-200 transferred to Sec. 29-143n in 2007.