§ 46.237 - Controlled group member.

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§ 46.237 Controlled group member.

If the dealer is a member of a controlled group, but has its own employer identification number, the dealer must file a separate floor stocks tax return. The dealer may take the tax credit referred to in § 46.223 if it is apportioned to the dealer as a member of the controlled group.

                    
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§ 46.237 - Controlled group member.

§ 46.237 Controlled group member.