{"data":{"id":"us-ct/conn.-gen.-stat.-12-239","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-239","heading":"Abatement of taxes on motor bus company in receivership.","body":"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.","path":["TITLE 12. TAXATION","CHAPTER 208*. CORPORATION BUSINESS TAX","PART I. IMPOSITION AND PAYMENT OF TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_208.htm#sec_12-239","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"df964088c1bd7bc3bf17a60da88ecfb60ae38dc1cdd4fcc3f41bd3786df7be5d","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-238","next":"us-ct/conn.-gen.-stat.-12-240"},"notice":"GroundRules: Original legal text. Not legal advice."}