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I-3 - Taxation Act
Section 1175.28.0.5
Disposition versions
1175.28.0.5. In this Part,
“legal protection” means a protection described in any of the definitions of “protected invention”, “protected plant variety” and “protected software” in section 737.18.43;
“qualified intellectual property asset” has the meaning assigned by section 737.18.43;
“taxation year” has the meaning assigned by Part I.
