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I-3 - Taxation Act

Section 1029.8.21.35
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1029.8.21.35. (Repealed).
2001, c. 51, s. 103; 2005, c. 23, s. 150; 2009, c. 15, s. 224.
1029.8.21.35. For the purposes of this division, the following rules apply:
(a)  an associated group in a taxation year or fiscal period means the group formed by all the corporations and partnerships that are associated with each other in the year or period; and
(b)  an associated group at the end of a taxation year or fiscal period means the group formed by all the corporations and partnerships that are associated with each other at that time.
2001, c. 51, s. 103; 2005, c. 23, s. 150.
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