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I-3 - Taxation Act

Section 1029.8.36.0.3.59
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1029.8.36.0.3.59. (Repealed).
2002, c. 9, s. 74; 2021, c. 18, s. 119.
1029.8.36.0.3.59. Where it may reasonably be considered that one of the main reasons for the separate existence of two or more corporations in a calendar year is to cause the rate mentioned in the first paragraph of section 1029.8.36.0.3.48 that is applicable to the first five years of operation of a corporation not to be, for the sixth year of operation of the corporation, replaced by a lower rate, pursuant to sections 1029.8.36.0.3.49 and 1029.8.36.0.3.50, or to cause the modified rate for a particular year of operation of the corporation that is subsequent to its sixth year of operation to be maintained or increased in relation to the rate applicable to the preceding year of operation, those corporations are deemed, for the purposes of this division, to be associated with each other at the end of the year.
2002, c. 9, s. 74.
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