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Public Act Number: 61
Public Act Year: 2024
Document Type(s): MCLs
(2 results found)
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Document Type Description
Section 205.104a.amended Section Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; "indirect audit procedure" and "sufficient records" defined.
Section 205.104b.amended Section Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase.