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I-3 - Taxation Act

Section 851.22.22.2
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Full text
851.22.22.2. If the transition amount of a taxpayer that is an insurer in the taxpayer’s transition year is positive, the transition amount must be deducted in computing the taxpayer’s income for that year.
2010, c. 25, s. 99; 2023, c. 19, s. 87.
851.22.22.2. If the transition amount of a taxpayer that is a financial institution in the taxpayer’s transition year is positive, the transition amount must be deducted in computing the taxpayer’s income for that year.
2010, c. 25, s. 99.
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