ch. 78 ATCP 102.21 (3),
DHS 149.05 (7),
Tax 4.05 (2),
Tax 4.50 (intro.),
Tax 4.54 (5) (a),
(c),
(d) (intro.),
5.,
Tax 11.49 (2) (a),
Tax 11.84 (2) (a) 2.,
Trans 152.02 (3)
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