A-6.002 - Tax Administration Act

Full text
59.5.5. For the purposes of sections 59.5.1 to 59.5.8, a person is not considered to have made or furnished, or assented to, acquiesced in or participated in the making of, a false statement solely because the person provided clerical services, other than bookkeeping services, or secretarial services with respect to the statement.
2001, c. 51, s. 241; 2019, c. 14, s. 4.
59.5.5. For the purposes of sections 59.5.1 to 59.5.9, a person is not considered to have made or furnished, or assented to, acquiesced in or participated in the making of, a false statement solely because the person provided clerical services, other than bookkeeping services, or secretarial services with respect to the statement.
2001, c. 51, s. 241.