THE TAX COMPENDIUM
Act 21-1995 Act 4-1999 Act 116-2006 Act 22-1991 Act 48-1994 Act 21-1995 The tax is paid on an estimated tax payment system, wherein prepayments are considered deposits as opposed to tentative liabilities. Total prepayments must exceed 90% of reported annual liability, or 100% of the liability two years' prior (subject to current law).
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