AN ACT CONCERNING MINOR REVISIONS AND TECHNICAL CHANGES TO THE TAX AND RELATED STATUTES.STATUTES, CERTAIN EXEMPTIONS FROM THE PROPERTY TAX, AND DIRT BIKES AND SIMILAR VEHICLES.

General Assembly   RaisedSubstitute Bill No.

7263 January Session, 2017   LCO*_____HB07263FIN___042817____* No.AN ACT CONCERNING REVISIONS AND CHANGES TO THE TAX AND RELATED STATUTES, CERTAIN EXEMPTIONS FROM THE PROPERTY TAX, AND DIRT BIKES AND SIMILAR VEHICLES.

4468   *04468_______FIN* Referred to Committee on FINANCE, REVENUE AND BONDING   Introduced by:

  (FIN)   AN ACT CONCERNING MINOR REVISIONS AND TECHNICAL CHANGES TO THE TAX AND RELATED STATUTES.

Any bond or other suretysecurity shall be in favor of the state of Connecticut and shall be equal in amount to the greater of (A) twenty-five thousand dollars, or (B) the greatest amount of the total escrow [payments] owed for a calendar year in any of the five calendar years preceding the [filing] posting of such bond or other security.

The Attorney General may further disclose (A) such returns or return information pursuant[pursuant to an agreement with an entity designated to serve as a data clearinghouseclearinghouse] in accordance with the terms of the Nonparticipating Manufacturer Adjustment Settlement Agreement, or (B) returns or return information of [a distributor licensed] any person purchasing or selling cigarettes or tobacco products taxable under the provisions of chapter 214 or chapter[chapter] 214a, to a participating manufacturer or a nonparticipating manufacturer subject to the provisions of subsection (a) of section 4-28i, provided the information disclosed is limited to information relating to such manufacturer's sales to consumers within this state, whether directly or through a distributor, dealer or similar intermediary or intermediaries, of cigarettes, as defined in section 4-28h.

Sec.

10.

Subdivision (33) of section 12-81 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017):

(33) Musical instruments, [inclusive of] radios, [and] television sets, cellular mobile telephones, computers and mobile electronic devices, as defined in section 10-222d, used by and belonging to any family;

Sec.

11.

Section 12-81 of the general statutes is amended by adding subdivision (78) as follows (Effective October 1, 2017, and applicable to assessment years commencing on or after October 1, 2017):

(NEW) (78) Machinery and equipment (A) used in the process of coloring or mixing paint, including, but not limited to, spectrographic color matching machines, automatic colorant dispensers, paint shakers, and computer equipment related to such machinery and equipment, and (B) used by retailers that offer paint for sale at retail in this state.

Sec.

12.

Section 14-390m of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):

(a) Any municipality that adopts an ordinance pursuant to section 7-148 to regulate the operation and use on public property, including hours of use, of dirt bikes or mini-motorcycles may prescribe a penalty for violation of such ordinance (1) in an amount not to exceed one thousand dollars for a first violation, in an amount not to exceed one thousand five hundred dollars for a second violation and in an amount not to exceed two thousand dollars for a third or subsequent violation, and (2) in the case of a municipality with a population of twenty thousand or more, to provide for the seizure and forfeiture to the municipality of such dirt bike or mini-motorcycle for violation of such ordinance, subject to any bona fide lien, lease or security interest in the dirt bike or mini-motorcycle, including, but not limited to, a lien under section 14-66c.

(b) No dirt bike or mini-motorcycle shall be forfeited under an ordinance adopted pursuant to this section to the extent of the interest of an owner or lienholder by reason of any act or omission committed by another person if such owner or lienholder did not know and could not have reasonably known that such dirt bike or mini-motorcycle was being used or was intended to be used in violation of a municipal ordinance.

(c) Any dirt bike or mini-motorcycle ordered forfeited pursuant to such an ordinance shall be (1) sold at public auction conducted by the municipality, or (2) destroyed by order of the chief of police of the municipality or, if there is no police department, by order of the chief executive officer of the municipality.

The proceeds of [such] a sale pursuant to subdivision (1) of this subsection shall be paid to the treasurer of the municipality, who shall deposit such proceeds into the general fund of the municipality.

(d) For the purposes of this section and section 7-148, (1) "dirt bike" means a two-wheeled motorized recreational vehicle designed to travel over unimproved terrain and not designed for travel on a highway, as defined in section 14-1.

"Dirt bike" does not include an all-terrain vehicle, as defined in section 14-379, or a motor-driven cycle, as defined in section 14-1, and (2) "mini-motorcycle" has the same meaning as provided in section 14-289j.

Sec.

13.

Section 14-390 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):

(a) Any municipality may, by ordinance, regulate the operation and use, including hours and zones of use, of snowmobiles and all-terrain vehicles in a manner not inconsistent with the provisions of this section and sections 14-379 to 14-389, inclusive, or any regulations adopted pursuant thereto, and may prescribe a penalty for violation of such ordinance (1) in an amount not to exceed one thousand dollars for a first violation, in an amount not to exceed one thousand five hundred dollars for a second violation and in an amount not to exceed two thousand dollars for a third or subsequent violation, and (2) in the case of a municipality with a population of twenty thousand or more, to provide for the seizure and forfeiture to the municipality of such all-terrain vehicle for a violation of such ordinance, subject to any bona fide lien, lease or security interest in the all-terrain vehicle, including, but not limited to, a lien under section 14-66c.

(b) No all-terrain vehicle shall be forfeited under an ordinance adopted pursuant to this section to the extent of the interest of an owner or lienholder by reason of any act or omission committed by another person if such owner or lienholder did not know and could not have reasonably known that such all-terrain vehicle was being used or was intended to be used in violation of a municipal ordinance.

(c) Any all-terrain vehicle ordered forfeited pursuant to such an ordinance shall be (1) sold at public auction conducted by the municipality, or (2) destroyed by order of the chief of police of the municipality or, if there is no police department, by order of the chief executive officer of the municipality.

The proceeds of [such] a sale pursuant to subdivision (1) of this subsection shall be paid to the treasurer of the municipality, who shall deposit such proceeds into the general fund of the municipality.

9 October 1, 2017 51-56a(b) StatementSec. of Purpose:

To10 makeOctober revisions1, to2017, certainand tobaccoapplicable enforcement statutes related to theassessment Tobaccoyears Mastercommencing Settlement Agreement, allow the appointment of designees for certain members of the Commission on Economicor Competitiveness,after andOctober make1, technical2017 changes12-81(33) toSec. the tax and related statutes.

[Proposed11 deletionsOctober are1, enclosed2017, inand brackets.applicable to assessment years commencing on or after October 1, 2017 12-81 Sec.

Proposed12 additionsOctober are1, indicated2017 by14-390m underline,Sec. 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.]

13 October 1, 2017 14-390 FIN Joint Favorable Subst.