76. The roll comes into force at the beginning of the first fiscal year for which it is made or, in the case of a roll deposited under the third paragraph of section 72, at the beginning of the fiscal year for which it is made.
The roll remains in force for any fiscal period for which it is made, even if it is the subject of an application for review, a proceeding before the Tribunal, a proposal for a correction or a petition to have it set aside or quashed in whole or in part, subject to section 183.
1979, c. 72, s. 76; 1988, c. 76, s. 30; 1991, c. 32, s. 38; 1996, c. 67, s. 5; 1997, c. 43, s. 259.