Conn. Gen. Stat. § 12-39o

(1) “License” means (A) any license issued by the commissioner pursuant to the provisions of chapter 214, (B) any license issued by the commissioner pursuant to the provisions of section 12-330b , or (C) a seller's permit issued by the commissioner pursuant to section 12-409 ;

(2) “Related person” means (A) an individual, a corporation, a partnership, an association or a trust that is in control of a person subject to this section, (B) a corporation, a partnership, an association or a trust that is controlled by a person subject to this section, (C) a corporation, a partnership, an association or a trust, controlled by an individual, a corporation, a partnership, an association or a trust that is in control of a person subject to this section, or (D) a member of the same controlled group as a person subject to this section; and

(3) “Control” means (A) with respect to a corporation, ownership, directly or indirectly, of stock possessing fifty per cent or more of the total combined voting power of all classes of the stock of such corporation entitled to vote, and (B) with respect to a trust, ownership, directly or indirectly, of fifty per cent or more of the beneficial interest in the principal or income of such trust. The ownership of stock in a corporation, of a capital or profits interest in a partnership or association or of a beneficial interest in a trust shall be determined in accordance with the rules for constructive ownership of stock provided in Section 267(c) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time, other than paragraph (3) of said section.

(b) Prior to issuing or renewing the license of any person, the commissioner may determine whether such person or related person has failed to file any returns required to be filed with the commissioner by such person or related person. If the commissioner determines that such person or related person has failed to file any required returns, the commissioner shall not issue a license to, or renew the license of, such person until such person or related person, as applicable, files all outstanding returns or makes an arrangement satisfactory to the commissioner to file all outstanding returns.

(c) Prior to issuing or renewing the license of any person, the commissioner may determine whether such person or related person owes taxes to this state, which taxes are finally due and payable and with respect to which any administrative or judicial remedies, or both, have been exhausted or have lapsed. If the commissioner determines that such person or related person owes such taxes, the commissioner shall not issue a license to, or renew the license of, such person until such person or related person, as applicable, pays such taxes or makes an arrangement satisfactory to the commissioner to pay such taxes.