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279R12. The imputed tax payable by the gaming authority on gaming expenses for a particular reporting period of the authority is the amount determined by the formula

A + B + C + D + E.

For the purposes of this formula,

(1) A is the amount determined by the formula in section 279R13;

(2) B is the total of all amounts each of which is an amount of tax that would have become payable by the authority during the particular period in respect of consideration for a supply of a casino operating service made to the authority by a distributor of the authority if section 350.11 of the Act did not apply to the supply and the consideration for the supply were equal to the amount determined by the formula in section 279R14;

(3) C is the total of all amounts each of which is an amount determined by the formula in section 279R15;

(4) D is the total of all amounts each of which is a positive or negative amount determined, in respect of each distributor of the authority, by the formula in section 279R16; and

(5) E is:

(a) if the particular period includes the last day of February in a calendar year, the total of all amounts, if any, each of which is determined by the formula in section 279R17;

(b) in any other case, zero.