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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Rollback provision compliance requires modified returns, tax payment and withdrawal of related appeals to implement APA adjustments.</h1> An applicant must furnish a modified return under section 92CD for each rollback year covered by the agreement with proof of payment of additional tax computed per the rollback provision, and the modified return for a rollback year must be furnished along with the modified return for the first previous year requested in the application.

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