851.22.18. Where a taxpayer deducts an amount under section 851.22.17 in computing the taxpayer’s income, there shall be included in computing the taxpayer’s income for each taxation year that begins before 1 January 1999 and ends after 30 October 1994 the aggregate of all amounts prescribed for the year.
1996, c. 39, s. 235; 2001, c. 7, s. 130.