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<h1>Company choosing tonnage tax must keep separate ship-operating books and file accountant's report before statutory audit deadline</h1> A company electing the tonnage tax regime must, for the option to apply to a prior year, keep separate books of account for its qualifying ship-operating business and submit, before the statutory audit deadline, an accountant's report in the prescribed form signed and verified by that accountant. The statutory definition of 'accountant' for this requirement is the same as in the referenced tax provision governing that term.