prov:value
| - ALSO AS AMENDED BY O-1999-11-04 AND O-2000-12-03, JANUARY 1, 1998 AND JANUARY 1, 2001, RESPECTIVELY. Provided, however, that where the fiscal year of the business, profession, or other activity differs from the calendar year, the tax shall be applied to that part of the net profits for the fiscal year as shall be earned on and after January 1, l987, to the close of the taxpayer???s fiscal year.
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