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I-3 - Taxation Act

Section 1029.8.36.139
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1029.8.36.139. (Repealed).
2001, c. 51, s. 189; 2010, c. 5, s. 158.
1029.8.36.139. Where the taxation year referred to in section 1029.8.36.129 of a corporation, or the fiscal period referred to in section 1029.8.36.132, of a partnership, has fewer than 51 weeks, the amount of $150,000 in subparagraph c of the first paragraph of those sections and the amount of $750,000 in paragraphs b and c of section 1029.8.36.130 or 1029.8.36.133 and in section 1029.8.36.137 or 1029.8.36.138 shall be replaced by the product obtained by multiplying $150,000 and $750,000 by the proportion that the number of days in the taxation year or fiscal period, as the case may be, is of 365.
2001, c. 51, s. 189.
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