Section 22a-245a - Special account of deposit initiator. Reimbursement payment. Calculation and publication of average state-wide redemption rate. Reports. Deposit in General Fund. Subtraction of deficiency. Examination. Enforcement. Treatment as tax. Credit for containers donated for charitable purposes(a) Each deposit initiator shall open a special interest-bearing account at a Connecticut branch of a financial institution, as defined in section 45a-557a, to the credit of the deposit initiator. Each deposit initiator shall deposit in such account an amount equal to the refund value established pursuant to subsection (a) of section 22a-244, for each beverage container sold by such deposit initiator. Such deposit shall be made not more than one month after the date such beverage container is sold, provided for any beverage container sold during the period from December 1, 2008, to December 31, 2008, inclusive, such deposit shall be made not later than January 5, 2009. All interest, dividends and returns earned on the special account shall be paid directly into such account. Such moneys shall be kept separate and apart from all other moneys in the possession of the deposit initiator. The amount required to be deposited pursuant to this section, when deposited, shall be held to be a special fund in trust for the state.(b)(1) Any reimbursement of the refund value for a redeemed beverage container shall be paid from the deposit initiator's special account, with such payment to be computed, subject to the provisions of subdivision (2) of this subsection, under the cash receipts and disbursements method of accounting, as described in Section 446(c)(1) of the Internal Revenue Code of 1986, or any subsequent corresponding Internal Revenue Code of the United States, as amended from time to time.(2) A deposit initiator may petition the Commissioner of Revenue Services for an alternate method of accounting by filing with such deposit initiator's return a statement of objections and other proposed alternate method of accounting, as such deposit initiator believes proper and equitable under the circumstances, that is accompanied by supporting details and proof. The Commissioner of Revenue Services shall promptly notify such deposit initiator whether the proposed alternate method is accepted as reasonable and equitable and, if so accepted, shall adjust such deposit initiator's return and payment of reimbursement accordingly.(c) Not later than August 1, 2024, and annually thereafter, the Commissioner of Energy and Environmental Protection shall calculate and publish the average state-wide redemption rate for the preceding fiscal year, calculated as the number of beverage containers redeemed for the deposit divided by the number of beverage containers sold.(d)(1) Each deposit initiator shall submit a report on March 15, 2009, for the period from December 1, 2008, to February 28, 2009, inclusive. Each deposit initiator shall submit a report on July 31, 2009, for the period from March 1, 2009, to June 30, 2009, inclusive, and thereafter shall submit a quarterly report for the immediately preceding calendar quarter one month after the close of such quarter. Each such report shall be submitted to the Commissioner of Energy and Environmental Protection, on a form prescribed by the commissioner and with such information as the commissioner deems necessary, including, but not limited to: (A) The balance in the special account at the beginning of the quarter for which the report is prepared;(B) a list of all deposits credited to such account during such quarter, including all refund values paid to the deposit initiator and all interest, dividends or returns received on the account;(C) a list of all withdrawals from such account during such quarter, all service charges and overdraft charges on the account and all payments made pursuant to subsection (e) of this section; and(D) the balance in the account at the close of the quarter for which the report is prepared.(2) Each deposit initiator shall submit a report on October 31, 2010, for the calendar quarter beginning July 1, 2010. Subsequently, each deposit initiator shall submit a quarterly report for the immediately preceding calendar quarter, on or before the last day of the month next succeeding the close of such quarter. Each such report shall be submitted to the Commissioner of Revenue Services, on a form prescribed by the Commissioner of Revenue Services, and with such information as the Commissioner of Revenue Services deems necessary, including, but not limited to, the following information: (A) The balance in the special account at the beginning of the quarter for which the report is prepared,(B) all deposits credited to such account during such quarter, including all refund values paid to the deposit initiator and all interest, dividends or returns received on such account,(C) all withdrawals from such account during such quarter, including all service charges and overdraft charges on such account and all payments made pursuant to subsection (e) of this section, and(D) the balance in such account at the close of the quarter for which the report is prepared. Such quarterly report shall be filed electronically with the Commissioner of Revenue Services, in the manner provided by chapter 228g.(e)(1) On or before April 30, 2009, each deposit initiator shall pay the balance outstanding in the special account that is attributable to the period from December 1, 2008, to March 31, 2009, inclusive, to the Commissioner of Energy and Environmental Protection for deposit in the General Fund. Thereafter, the balance outstanding in the special account that is attributable to the immediately preceding calendar quarter shall be paid by the deposit initiator one month after the close of such quarter to the Commissioner of Energy and Environmental Protection for deposit in the General Fund. If the amount of the required payment pursuant to this subdivision is not paid by the date seven days after the due date, a penalty of ten per cent of the amount due shall be added to the amount due. The amount due shall bear interest at the rate of one and one-half per cent per month or fraction thereof, from the due date. Any such penalty or interest shall not be paid from funds maintained in the special account.(2)(A) On or before October 31, 2010, each deposit initiator shall pay the balance outstanding in the special account that is attributable to the period from July 1, 2010, to September 30, 2010, inclusive, to the Commissioner of Revenue Services for deposit in the General Fund.(B) Subsequently: (i) For the fiscal year ending June 30, 2023, ninety-five per cent of the balance outstanding in the special account that is attributable to the immediately preceding calendar quarter shall be paid by the deposit initiator on or before the last day of the month next succeeding the close of such quarter to the Commissioner of Revenue Services for deposit in the General Fund;(ii) For the fiscal year ending June 30, 2024, (I) for the calendar quarters ending September 30, 2023, and December 31, 2023, the balances outstanding in the special account that are attributable to said calendar quarters shall be retained in the special account by the deposit initiator for the purpose of reimbursement of the refund value in effect on January 1, 2024, for a redeemed beverage container in accordance with the provisions of subsection (b) of this section and section 22a-244, (II) for the calendar quarter ending March 31, 2024, sixty-five per cent of the balance outstanding in the special account at the close of such quarter, including any balance outstanding that is attributable to such quarter and any remaining balance of the amount retained by the deposit initiator pursuant to subclause (I) of this clause, shall be paid by the deposit initiator on or before the last day of the month next succeeding the close of such quarter to the Commissioner of Revenue Services for deposit in the General Fund, and (III) for the calendar quarter ending June 30, 2024, sixty-five per cent of the balance outstanding in the special account that is attributable to the immediately preceding calendar quarter shall be paid by the deposit initiator on or before the last day of the month next succeeding the close of such quarter to the Commissioner of Revenue Services for deposit in the General Fund;(iii) For the fiscal year ending June 30, 2025, fifty per cent of the balance outstanding in the special account that is attributable to the immediately preceding calendar quarter shall be paid by the deposit initiator on or before the last day of the month next succeeding the close of such quarter to the Commissioner of Revenue Services for deposit in the General Fund;(iv) For the fiscal year ending June 30, 2026, if the redemption rate calculated under subsection (c) of this section for the preceding fiscal year is: (I) At least sixty per cent, twenty-five per cent of the balance outstanding in the special account that is attributable to the immediately preceding calendar quarter shall be paid by the deposit initiator on or before the last day of the month next succeeding the close of such quarter to the Commissioner of Revenue Services for deposit in the General Fund; and(II) Less than sixty per cent, forty-five per cent of the balance outstanding in the special account that is attributable to the immediately preceding calendar quarter shall be paid by the deposit initiator on or before the last day of the month next succeeding the close of such quarter to the Commissioner of Revenue Services for deposit in the General Fund;(v) For the fiscal year ending June 30, 2027, if the redemption rate calculated under subsection (c) of this section for the preceding fiscal year is:(I) At least sixty-five per cent, five per cent of the balance outstanding in the special account that is attributable to the immediately preceding calendar quarter shall be paid by the deposit initiator on or before the last day of the month next succeeding the close of such quarter to the Commissioner of Revenue Services for deposit in the General Fund;(II) Less than sixty-five per cent but more than sixty per cent, twenty-five per cent of the balance outstanding in the special account that is attributable to the immediately preceding calendar quarter shall be paid by the deposit initiator on or before the last day of the month next succeeding the close of such quarter to the Commissioner of Revenue Services for deposit in the General Fund; and(III) Sixty per cent or less, forty-five per cent of the balance outstanding in the special account that is attributable to the immediately preceding calendar quarter shall be paid by the deposit initiator on or before the last day of the month next succeeding the close of such quarter to the Commissioner of Revenue Services for deposit in the General Fund; and(vi) For the fiscal year ending June 30, 2028, and each fiscal year thereafter, if the redemption rate calculated under subsection (c) of this section for the preceding fiscal year is:(I) At least seventy-five per cent, five per cent of the balance outstanding in the special account that is attributable to the immediately preceding calendar quarter shall be paid by the deposit initiator on or before the last day of the month next succeeding the close of such quarter to the Commissioner of Revenue Services for deposit in the General Fund;(II) Less than seventy-five per cent but more than sixty-five per cent, ten per cent of the balance outstanding in the special account that is attributable to the immediately preceding calendar quarter shall be paid by the deposit initiator on or before the last day of the month next succeeding the close of such quarter to the Commissioner of Revenue Services for deposit in the General Fund;(III) Sixty-five per cent or less but more than sixty per cent, twenty-five per cent of the balance outstanding in the special account that is attributable to the immediately preceding calendar quarter shall be paid by the deposit initiator on or before the last day of the month next succeeding the close of such quarter to the Commissioner of Revenue Services for deposit in the General Fund; and(IV) Sixty per cent or less, forty-five per cent of the balance outstanding in the special account that is attributable to the immediately preceding calendar quarter shall be paid by the deposit initiator on or before the last day of the month next succeeding the close of such quarter to the Commissioner of Revenue Services for deposit in the General Fund.(C) If the amount of the required payment pursuant to this subdivision is not paid on or before the due date, a penalty of ten per cent of the amount due and unpaid, or fifty dollars, whichever is greater, shall be imposed. The amount due and unpaid shall bear interest at the rate of one per cent per month or fraction thereof, from the due date. Any such penalty or interest shall not be paid from funds maintained in such special account. Such required payment shall be made by electronic funds transfer to the Commissioner of Revenue Services, in the manner provided by chapter 228g.(f) If moneys deposited in the special account are insufficient to pay for withdrawals authorized pursuant to subsection (b) of this section, the amount of such deficiency shall be subtracted from the next succeeding payment or payments due pursuant to subsection (e) of this section until the amount of the deficiency has been subtracted in full.(g) The Commissioner of Revenue Services may examine the accounts and records of any deposit initiator maintained under this section or sections 22a-243 to 22a-245, inclusive, and any related accounts and records, including receipts, disbursements and such other items as the Commissioner of Revenue Services deems appropriate.(h) The Attorney General may, independently or upon complaint of the Commissioner of Energy and Environmental Protection or the Commissioner of Revenue Services, institute any appropriate action or proceeding to enforce any provision of this section or any regulation adopted pursuant to section 22a-245 to implement the provisions of this section.(i) The provisions of sections 12-548, 12-550 to 12-554, inclusive, and 12-555 a shall be deemed to apply to the provisions of this section, except any provision of sections 12-548, 12-550 to 12-554, inclusive, and 12-555 a that is inconsistent with the provision in this section.(j) Any payment required pursuant to this section shall be treated as a tax for purposes of sections 12-30b, 12-33 a, 12-35 a, 12-39 g and 12-39 h.(k) Not later than July 1, 2010, the Department of Energy and Environmental Protection or successor agency shall establish a procedure that allows each such deposit initiator to take a credit against any payment made pursuant to subsection (e) of this section in the amount of the deposits refunded on beverage containers which such deposit initiator donated for any charitable purpose.Conn. Gen. Stat. § 22a-245a
( Nov. 24 Sp. Sess. P.A. 08-1, S. 11; P.A. 09-1 , S. 15 ; P.A. 10-25 , S. 2 ; 10-114 , S. 1 ; P.A. 11-59 , S. 5 -9; 11-80 , S. 1 .)
Amended by P.A. 23-0204, S. 373 of the Connecticut Acts of the 2023 Regular Session, eff. 6/12/2023.Amended by P.A. 21-0058, S. 4 of the Connecticut Acts of the 2021 Regular Session, eff. 7/1/2021.Amended by P.A. 11-0059, S. 9 of the the 2011 Regular Session, eff. 7/1/2011.Amended by P.A. 11-0059, S. 8 of the the 2011 Regular Session, eff. 7/1/2011.Amended by P.A. 11-0059, S. 7 of the the 2011 Regular Session, eff. 7/1/2011.Amended by P.A. 11-0059, S. 6 of the the 2011 Regular Session, eff. 7/1/2011.Amended by P.A. 11-0059, S. 5 of the the 2011 Regular Session, eff. 7/1/2011.Amended by P.A. 10-0114, S. 1 of the February 2010 Regular Session, eff. 6/7/2010.Amended by P.A. 10-0025, S. 2 of the February 2010 Regular Session, eff. 7/1/2010.Amended by P.A. 09-0001, S. 15 of the the 2009 Regular Session, eff. 4/1/2009. Plaintiffs did not have a vested property interest in unclaimed deposits attributable to the period from December 1, 2008, through March 31, 2009, and, accordingly, the provision in P.A. 09-1 that all unclaimed deposits accruing during that period must be paid to the state does not rise to the level of an unconstitutional taking of property. 309 Conn. 810 . Subsec. (d): Requirement that deposit initiators pay outstanding balance for the period from December 1, 2008, to March 31, 2009, is a taking without compensation in violation of deposit initiators' federal and state constitutional rights. 51 CS 425 .