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<h1>Prohibition on re-entry to tonnage tax scheme bars companies from reapplying after opting out or exclusion for a fixed period.</h1> A qualifying company that opts out of the tonnage tax scheme, defaults in complying with the scheme's statutory provisions, or is excluded by an exclusion order shall be ineligible to opt for the tonnage tax regime for ten years from the date of opting out, default, or the exclusion order.