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I-3 - Taxation Act

Section 486.8
Disposition versions

Full text
486.8. Except for the purposes of subparagraph iv.1 of paragraph i of section 255 and this subdivision, the following rules apply:
(a)  the taxpayer is deemed not to have paid, and not to be obligated to pay, the specified amount; and
(b)  the recipient is deemed not to have received, and not to have become entitled to receive, the specified amount.
2015, c. 24, s. 78.
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