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I-3 - Taxation Act

Section 979.36
Disposition versions

Full text
979.36. For each taxation year, a qualified shipowner must specify, in the prescribed form containing prescribed information, the amount of dividends and interest attributable to qualified property within its tax-free reserve and the amount of any gain realized or loss sustained from the disposition of qualified property within the tax-free reserve.
2015, c. 21, s. 353.
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