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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>Settlement applications eligibility extended for taxpayers to file with Interim Board subject to pending assessments and specified conditions.</h1> Taxpayers eligible to file settlement applications as of the cut-off date may file before the Interim Board by the extended deadline if they were eligible on the cut-off date for the relevant assessment years and all relevant assessment proceedings remain pending at filing; such applications will be treated as pending applications and disposed of by the Interim Board under the Act, and filed applications under this facility cannot be withdrawn.

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