Prizes, awards and similar payments
(a)Except as otherwise provided in subsection (b) of this…#
(a) Except as otherwise provided in subsection (b) of this section, Connecticut adjusted gross income derived from or connected with sources within this state does not include prizes, awards and similar payments won by a nonresident individual, regardless of where the ticket was purchased or whether the nonresident was present in Connecticut at the time the prize or award was won.
(b)(1) Any winnings derived from within this state by a…#
(b) (1) Any winnings derived from within this state by a nonresident individual carrying on gambling activities as a trade or business constitute Connecticut adjusted gross income derived from or connected with sources within Connecticut.
(2) Any winnings from a wager placed by a nonresident individual in a lottery conducted by the Connecticut Lottery Corporation, if the proceeds from such wager are required, under the Internal Revenue Code or regulations adopted thereunder, to be reported by the Connecticut Lottery Corporation to the Internal Revenue Service.