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I-3 - Taxation Act

Section 1129.12.38
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1129.12.38. Every qualified cooperative or qualified federation of cooperatives is required to pay, on behalf of the person who is liable to pay the tax referred to in section 1129.12.35 or 1129.12.36, any amount that the cooperative or federation of cooperatives did not withhold under section 1129.12.37, and it is authorized to recover the amount so paid from that person.
2010, c. 25, s. 210.
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