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The Senate Bill 300, amends sections of the Uniform Electronic Transactions act and will include blockchain records and smart contracts as electronic records. Other forms and statements.542, Corporations, for a list of other forms and statements a corporation may need to rolling stock definition investment file in addition to the forms and statements discussed throughout these instructions. Clearly indicate the election on the amended return and write "Filed pursuant to section 301.9100-2" at the top of the amended return.
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