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I-3 - Taxation Act

Section 1044.7
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1044.7. If a particular allocation of an accumulated overpayment amount under section 1044.5 results in a new accumulated overpayment amount of the corporation for a period, the new accumulated overpayment amount shall not be allocated under this Title unless the corporation so applies in its allocation application for the particular allocation.
2001, c. 53, s. 234.
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