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  • SECTION 979-A
    Notification by surrogate to commissioner concerning tax
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  • PART 2
    Returns and Payment of Tax
    • Viewing most recent revision (from 2014-09-22)

    SECTION 980

    Change of election

    Tax (TAX) CHAPTER 60, ARTICLE 26, PART 2

    § 980. Change of election. The commissioner of taxation and finance
    may change, by regulation, any election expressly authorized by this
    article in order to conform such election to its equivalent federal
    election.