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    <title>Special provisions relating to casual taxable person and non-resident taxable person.</title>
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    <description>Registration for casual and non-resident taxable persons requires a certificate of registration valid for the period requested or a shorter statutory period and is a precondition to making taxable supplies; the proper officer may grant a limited extension. Applicants must make an advance deposit of tax equivalent to the estimated liability for the registration period, and additional deposits for any extension; such deposits are credited to the applicant&#039;s electronic cash ledger and utilized under the ledger rules.</description>
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      <description>Registration for casual and non-resident taxable persons requires a certificate of registration valid for the period requested or a shorter statutory period and is a precondition to making taxable supplies; the proper officer may grant a limited extension. Applicants must make an advance deposit of tax equivalent to the estimated liability for the registration period, and additional deposits for any extension; such deposits are credited to the applicant&#039;s electronic cash ledger and utilized under the ledger rules.</description>
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