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I-3 - Taxation Act

Section 776.42
Disposition versions

Full text
776.42. Notwithstanding any other provision of this Act and subject to section 766.3.7, where the amount that is an individual’s tax otherwise payable for a taxation year under Book V is less than the amount by which the minimum tax applicable to the individual for the year, determined under section 776.46, exceeds the aggregate of the amounts referred to in sections 772.2 to 772.13.3, the individual’s tax payable under this Part for the year is equal to that excess amount.
1988, c. 4, s. 79; 1989, c. 5, s. 141; 1990, c. 59, s. 298; 1992, c. 1, s. 79; 1995, c. 1, s. 89; 1995, c. 63, s. 90; 1996, c. 39, s. 273; 1997, c. 85, s. 183; 2000, c. 5, s. 173; 2001, c. 53, s. 149; 2005, c. 23, s. 111; 2012, c. 8, s. 139; 2015, c. 21, s. 322.
776.42. Notwithstanding any other provision of this Act and subject to section 766.7, where the amount that is an individual’s tax otherwise payable for a taxation year under Book V is less than the amount by which the minimum tax applicable to the individual for the year, determined under section 776.46, exceeds the aggregate of the amounts referred to in sections 772.2 to 772.13.3, the individual’s tax payable under this Part for the year is equal to that excess amount.
1988, c. 4, s. 79; 1989, c. 5, s. 141; 1990, c. 59, s. 298; 1992, c. 1, s. 79; 1995, c. 1, s. 89; 1995, c. 63, s. 90; 1996, c. 39, s. 273; 1997, c. 85, s. 183; 2000, c. 5, s. 173; 2001, c. 53, s. 149; 2005, c. 23, s. 111; 2012, c. 8, s. 139.
776.42. Notwithstanding any other provision of this Act and subject to section 766.7, where the amount that is an individual’s tax otherwise payable for a taxation year under Book V is less than the amount by which the minimum tax applicable to the individual for the year, determined under section 776.46, exceeds the aggregate of the amounts referred to in sections 772.2 to 772.13, the individual’s tax payable under this Part for the year is equal to that excess amount.
1988, c. 4, s. 79; 1989, c. 5, s. 141; 1990, c. 59, s. 298; 1992, c. 1, s. 79; 1995, c. 1, s. 89; 1995, c. 63, s. 90; 1996, c. 39, s. 273; 1997, c. 85, s. 183; 2000, c. 5, s. 173; 2001, c. 53, s. 149; 2005, c. 23, s. 111.
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