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Essay Multiple Choice

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All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

Before filing a standalone Section 196 action in the proper court, a taxpayer has made no written refund or credit claim to the local treasurer. Which procedural objection directly follows from Section 196?

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A newspaper letter necessarily substitutes for every administrative filing The statutory administrative prerequisite has not been satisfied The taxpayer may choose any court solely by agreement The court must refund automatically

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