A-6.002 - Tax Administration Act

Section 59.0.4 Disposition versions

2002-12-11

59.0.4. (Repealed).

1990, c. 59, s. 368; 2002, c. 46, s. 19.

1990-12-14

59.0.4. Where a penalty has been imposed under section 59 for failure to file a return for a fiscal year of a partnership, a demand for such return has been made to the members of the partnership under section 39, and a penalty has been imposed on them under section 59 for failure to file a return for any of the three preceding fiscal periods of the partnership, the members of the partnership are liable, in addition to the penalty provided in section 59, to a penalty of $100 per member of the partnership for each month or part of a month, not exceeding 24, during which the failure continues.

1990, c. 59, s. 368.