Summary assessment eligibility for registered firms clarified; income threshold maintained with city-charge exceptions under administrative instruction. Summary assessment continues to apply to registered firms with returned or assessed income at or below the prescribed lower threshold, subject to fulfillment of the other conditions in Instruction No. 289; the Board rejected raising that limit generally and limited any higher threshold to specified city charges.
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Summary assessment eligibility for registered firms clarified; income threshold maintained with city-charge exceptions under administrative instruction.
Summary assessment continues to apply to registered firms with returned or assessed income at or below the prescribed lower threshold, subject to fulfillment of the other conditions in Instruction No. 289; the Board rejected raising that limit generally and limited any higher threshold to specified city charges.
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