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I-3 - Taxation Act

Section 851.22.22.1
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851.22.22.1. If the transition amount of a taxpayer that is an insurer in the taxpayer’s transition year is negative, the transition amount, expressed as a positive number, must be included in computing the taxpayer’s income for that year.
2010, c. 25, s. 99; 2023, c. 19, s. 86.
851.22.22.1. If the transition amount of a taxpayer that is a financial institution in the taxpayer’s transition year is negative, the transition amount, expressed as a positive number, must be included in computing the taxpayer’s income for that year.
2010, c. 25, s. 99.
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