1129.45.3.14. In this Part,
“base period” has the meaning assigned by the first paragraph of section 1029.8.36.72.29;
“recognized business” has the meaning assigned by the first paragraph of section 1029.8.36.72.29;
“salary or wages” has the meaning assigned by the first paragraph of section 1029.8.36.72.29.
For the purposes of this Part, a reference to a calendar year ending in a taxation year includes a reference to a calendar year ending coincidentally with that taxation year.
2001, c. 51, s. 218; 2007, c. 12, s. 304.