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I-3 - Taxation Act

Section 752.14
Disposition versions

Full text
752.14. For the purposes of section 752.12, additional tax of an individual for a taxation year is the amount by which the individual’s minimum tax applicable for the year as determined under section 776.46 exceeds the amount that would be the individual’s tax otherwise payable under this Part for the year if such amount were determined under this Book without reference to sections 772.2 to 772.13.3, 776, 776.1.1 to 776.1.5 and 776.1.5.0.11 to 776.1.5.0.15.5.
1988, c. 4, s. 63; 1989, c. 5, s. 110; 1990, c. 59, s. 293; 1992, c. 1, s. 58; 1995, c. 63, s. 63; 1997, c. 85, s. 144; 1999, c. 83, s. 99; 2001, c. 53, s. 127; 2002, c. 9, s. 19; 2009, c. 5, s. 299; 2010, c. 25, s. 75; 2012, c. 8, s. 130; 2019, c. 14, s. 236.
752.14. For the purposes of section 752.12, additional tax of an individual for a taxation year is the amount by which the individual’s minimum tax applicable for the year as determined under section 776.46 exceeds the amount that would be the individual’s tax otherwise payable under this Part for the year if such amount were determined under this Book without reference to sections 772.2 to 772.13.3, 776, 776.1.1 to 776.1.5 and 776.1.5.0.11 to 776.1.5.0.14.
1988, c. 4, s. 63; 1989, c. 5, s. 110; 1990, c. 59, s. 293; 1992, c. 1, s. 58; 1995, c. 63, s. 63; 1997, c. 85, s. 144; 1999, c. 83, s. 99; 2001, c. 53, s. 127; 2002, c. 9, s. 19; 2009, c. 5, s. 299; 2010, c. 25, s. 75; 2012, c. 8, s. 130.
752.14. For the purposes of section 752.12, additional tax of an individual for a taxation year is the amount by which the individual’s minimum tax applicable for the year as determined under section 776.46 exceeds the amount that would be the individual’s tax otherwise payable under this Part for the year if such amount were determined under this Book without reference to sections 772.2 to 772.13, 776, 776.1.1 to 776.1.5 and 776.1.5.0.11 to 776.1.5.0.14.
1988, c. 4, s. 63; 1989, c. 5, s. 110; 1990, c. 59, s. 293; 1992, c. 1, s. 58; 1995, c. 63, s. 63; 1997, c. 85, s. 144; 1999, c. 83, s. 99; 2001, c. 53, s. 127; 2002, c. 9, s. 19; 2009, c. 5, s. 299; 2010, c. 25, s. 75.
752.14. For the purposes of section 752.12, additional tax of an individual for a taxation year is the amount by which the individual’s minimum tax applicable for the year as determined under section 776.46 exceeds the amount that would be the individual’s tax otherwise payable under this Part for the year if such amount were determined under Book V without reference to sections 772.2 to 772.13, 776, 776.1.1 to 776.1.5 and 776.1.5.0.11 to 776.1.5.0.14.
1988, c. 4, s. 63; 1989, c. 5, s. 110; 1990, c. 59, s. 293; 1992, c. 1, s. 58; 1995, c. 63, s. 63; 1997, c. 85, s. 144; 1999, c. 83, s. 99; 2001, c. 53, s. 127; 2002, c. 9, s. 19; 2009, c. 5, s. 299.
752.14. For the purposes of section 752.12, additional tax of an individual for a taxation year is the amount by which the individual’s minimum tax applicable for the year as determined under section 776.46 exceeds the amount that would be the individual’s tax otherwise payable under this Part for the year if such amount were determined under Book V without reference to sections 766.6, 772.2 to 772.13, 776, 776.1.1 to 776.1.5 and 776.1.5.0.11 to 776.1.5.0.14.
1988, c. 4, s. 63; 1989, c. 5, s. 110; 1990, c. 59, s. 293; 1992, c. 1, s. 58; 1995, c. 63, s. 63; 1997, c. 85, s. 144; 1999, c. 83, s. 99; 2001, c. 53, s. 127; 2002, c. 9, s. 19.
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