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I-3 - Taxation Act

Section 1029.8.50.3
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1029.8.50.3. If section 766.3.2 applies to an individual for a taxation year and the amount determined for that year by the formula in the first paragraph of section 766.3.2 is, without reference to section 7.5, less than zero, the negative amount so computed must be expressed as a positive amount that the individual is deemed to have paid, on the individual’s balance-due day for that year, on account of the individual’s tax payable for that year under this Part.
2005, c. 38, s. 277; 2015, c. 21, s. 477.
1029.8.50.3. If section 766.17 applies to an individual for a taxation year and the amount determined for that year by the formula in the first paragraph of section 766.17 is, without reference to section 7.5, less than zero, the negative amount so computed must be expressed as a positive amount that the individual is deemed to have paid, on the individual’s balance-due day for that year, on account of the individual’s tax payable for that year under this Part.
2005, c. 38, s. 277.
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