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I-3 - Taxation Act

Section 1129.66.3
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1129.66.3. If, in a taxation year, the aggregate of all amounts each of which is the portion, determined in accordance with section 1029.8.142, of an educational assistance payment received by a beneficiary that is attributable to the education savings incentive, exceeds $3,600, the beneficiary shall pay for the year tax equal to the excess amount.
2009, c. 5, s. 533.
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