(1) by replacing subparagraph 1 of the first paragraph by the following subparagraph:
“ (1) is required under section 118.29; ”;
(2) by replacing the third paragraph by the following paragraph:
“ The possibility that an overpayment of an aliquot share referred to in section 118.27 be used to reduce an aliquot share determined for the following fiscal year is one way of managing the resolutory effects of a refusal. ”.