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Department of Taxation and Finance

Publications 573 & 574 (2021)

A publication is an informational document that addresses a particular topic of interest to taxpayers. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information contained in a publication. Publications are updated regularly and are accurate on the date issued.


* These publications are reissued quarterly with monthly updates.

Updated: