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    <title>Amendment of section 12A.</title>
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    <description>Amendment adds two procedural conditions: where a registered trust or previously registered institution adopts object changes that do not conform to registration conditions, the person receiving income must apply in the prescribed form to the tax commissioner within thirty days of such adoption or modification; and the person receiving income must have furnished the specified income-tax return for the previous year within the time allowed under the return provision.</description>
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      <title>Amendment of section 12A.</title>
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      <description>Amendment adds two procedural conditions: where a registered trust or previously registered institution adopts object changes that do not conform to registration conditions, the person receiving income must apply in the prescribed form to the tax commissioner within thirty days of such adoption or modification; and the person receiving income must have furnished the specified income-tax return for the previous year within the time allowed under the return provision.</description>
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