1129.33.4. For the purposes of Part I, the following rules apply:(a) tax paid to the Minister by a taxpayer at any time, under section 1129.33.2, in relation to property is deemed to be an amount of assistance repaid by the taxpayer at that time in respect of the property, pursuant to a legal obligation; and
(b) tax paid to the Minister by a taxpayer at any time, under section 1129.33.3, in relation to property is deemed to be an amount of assistance repaid at that time by the partnership referred to in that section in respect of that property, pursuant to a legal obligation.