2011 Connecticut Code
Title 29 Public Safety and State Police
Chapter 532a Boxing and Wrestling
Sec. 29-143m. (Formerly Sec. 21a-199). Reports of exhibitions and matches. Tax.

      Sec. 29-143m. (Formerly Sec. 21a-199). Reports of exhibitions and matches. Tax. Any person or combination of persons who, and any club, corporation or association which, holds or promotes any boxing match or wrestling exhibition or exercises any of the privileges conferred by this chapter or the regulations adopted under this chapter shall, within twenty-four hours after the determination of each boxing match or wrestling exhibition: (1) Furnish to the commissioner a written report verified by such person or combination of persons or by the treasurer and secretary of such club, corporation or association, which report shall include a statement of the number of tickets sold for such match or exhibition, the amount of gross receipts for such match or exhibition and such other information as the commissioner prescribes; and (2) pay to the commissioner a tax of five per cent of the total receipts after federal taxes have been deducted from the paid admissions to such boxing match or wrestling exhibition, which tax shall be paid into the State Treasury.

      (1949 Rev., S. 3510; 1959, P.A. 412, S. 34; February, 1965, P.A. 617, S. 3; 1972, P.A. 55, S. 3; P.A. 84-344, S. 6, 11; P.A. 85-157, S. 4, 9; 85-293, S. 3; P.A. 98-117, S. 4; P.A. 99-194, S. 11.)

      History: 1959 act substituted commissioner of consumer protection for athletic commissioner, that office having been abolished; 1965 act deleted boxing from purview of section; 1972 act reinstated boxing exhibitions in provisions; Sec. 19-329 transferred to Sec. 21a-199 in 1983; P.A. 84-344 deleted reference to commissioner of consumer protection, effective March 1, 1985; P.A. 85-157 substituted "commissioner of consumer protection" for "commissioner", to reflect abolition of state boxing commission; P.A. 85-293 extended provisions of section to any club, corporation or association which promotes a boxing exhibition or wrestling match; P.A. 98-117 made technical changes; P.A. 99-194 replaced references to boxing exhibition with references to boxing match and replaced references to wrestling match with references to wrestling exhibition; Sec. 21a-199 transferred to Sec. 29-143m in 2007.

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