Conn. Gen. Stat. § 12-833

No person may assign a lottery prize if (1) such person is liable for support under the provisions of section 52-362d , (2) such person is liable for any debt owed to the state under section 4a-12 , (3) such person who does not assign any prize payments would be subject to an immediate income tax liability for the value of the entire prize rather than annual income tax liability for each installment when paid, as determined by a technical rule letter, revenue ruling or other public ruling of the Internal Revenue Service or the Department of Revenue Services, (4) a court of competent jurisdiction issues a published decision that such person who does not assign any prize payments would be subject to an immediate income tax liability for the value of the entire prize rather than annual income tax liability for each installment when paid, (5) the Connecticut Lottery Corporation receives such letter or ruling from the Internal Revenue Service or the Department of Revenue Services or a published decision of a court of competent jurisdiction and the corporation files such letter, ruling or decision with the Secretary of the State or (6) the assignor's lottery payments are subject to any lien, judgment, offset, levy, attachment, execution, garnishment or court ordered payment.