Subdivision 75-A
CurrentApplication of this Division
Chapter 4Common rules
Part 4-4Anti‑avoidance
Division 75Anti‑avoidance
Subdivision 75-A Application of this Division
Table of Sections
75‑5 When does this Division operate?
75‑10 When does an entity get a fuel tax benefit from a scheme?
75‑15 Matters to be considered in determining purpose or effect
This Act’s bill:Explanatory memorandumSecond reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.