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I-3 - Taxation Act

Section 1029.8.36.164
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1029.8.36.164. (Repealed).
2002, c. 40, s. 209; 2010, c. 25, s. 170.
1029.8.36.164. Subject to sections 1010 to 1011 and for the purposes of this division, where the Minister of Finance replaces or revokes a certificate issued by the Minister of Finance to a corporation for a taxation year, the following rules apply:
(a)  the replaced certificate is null from the time it was issued and the new certificate is deemed to have been issued at that time for that taxation year; and
(b)  the revoked certificate is null from the time the revocation becomes effective.
The revoked certificate referred to in the first paragraph is deemed not to have been issued as of the effective date specified in the notice of revocation.
2002, c. 40, s. 209.
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