541.29. Every person required to register under section 541.28 who, immediately before the particular day on which the tax provided for in this Title becomes applicable, holds a registration certificate issued under Title I is deemed, for the purposes of this Title, to hold, on the particular day, a registration certificate issued in accordance with section 541.30.
1997, c. 14, s. 354; 2005, c. 38, s. 393; 2018, c. 182018, c. 18, s. 971.