Penalty for Underpayment of Estimated Tax.

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Source. 1985, 204:1; 414:10. 1988, 232:5. 1989, 50:2. 1991, 163:8, 9, 43, I. 1995, 268:2. 1999, 163:1, eff. Aug. 29, 1999. 2012, 14:1, eff. Dec. 31, 2012.


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