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    <description>Where the statutory period for issuing a certificate of registration lapses without rejection, registration is deemed granted; if authorities later issue a certificate classifying the registrant under a different taxable service than declared, the resulting classification dispute must be resolved through administrative reassessment with an opportunity to be heard and a reasoned order, while the registrant may continue to pay tax under the original declared service category pending final administrative determination.</description>
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      <description>Where the statutory period for issuing a certificate of registration lapses without rejection, registration is deemed granted; if authorities later issue a certificate classifying the registrant under a different taxable service than declared, the resulting classification dispute must be resolved through administrative reassessment with an opportunity to be heard and a reasoned order, while the registrant may continue to pay tax under the original declared service category pending final administrative determination.</description>
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