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I-3 - Taxation Act

Section 1029.8.36.106
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1029.8.36.106. (Repealed).
1999, c. 86, s. 85; 2003, c. 9, s. 329; 2009, c. 5, s. 455.
1029.8.36.106. Where the taxation year referred to in section 1029.8.36.104 of a corporation, or the fiscal period referred to in section 1029.8.36.105, of a partnership, has fewer than 51 weeks, the amount of $75,000 in subparagraph c of the first paragraph of section 1029.8.36.104 or in subparagraph c of the first paragraph of section 1029.8.36.105 is replaced by the product obtained by multiplying $75,000 by the proportion that the number of days in the taxation year or, as the case may be, in the fiscal period is of 365.
1999, c. 86, s. 85; 2003, c. 9, s. 329.
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