Versions of s. 120(3)
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Subject to this section, where a person who, as of January 1, 1991, is registered under Subdivision D of Division V of Part IX has any tax-paid goods in inventory at the beginning of that day,
Subject to this section, where a person who, as of January 1, 1991, is registered under Subdivision D of Division V of Part IX has any tax-paid goods in inventory at the beginning of that day,