Conn. Gen. Stat. § 12-239
Abatement of taxes on motor bus company in receivership
Connecticut · General Statutes of Connecticut Chapter 208 — Corporation Business Tax · Status: effective
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- Citation
- Conn. Gen. Stat. § 12-239, Abatement of taxes on motor bus company in receivership, Connecticut, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2174379
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Full text
The Commissioner of Revenue Services, upon the advice of the Attorney General, may abate, in whole or in part, as the interest of the state requires, the taxes and interest thereon due the state from any motor bus company in the hands of a receiver during any year when such company, while in receivership, failed to earn the amount of the tax due the state and its operating expenses as defined in the uniform system of accounts established by the Department of Transportation.