1129.33.1. In this Part,
“acquisition costs” has the meaning assigned by the first paragraph of section 1029.8.21.4;
“filing-due date” has the meaning assigned by section 1;
“fiscal period” has the meaning assigned by Part I;
“Minister” means the Minister of Revenue;
“qualified property” has the meaning assigned by the first paragraph of section 1029.8.21.4;
“taxation year” has the meaning assigned by Part I;
“taxpayer” has the meaning assigned by section 1.
In every provision of this Part, a reference to Division II.4.1 of Chapter III.1 of Title III of Book IX of Part I, or to any section of that division, is a reference to that division or to that section, as the case may be, as it read for the taxation year concerned.
1997, c. 85, s. 307; 2003, c. 9, s. 405.