Full text
notwithstanding subsection (2), the election shall be made before a return under this Division is filed for the reporting period of the registrant in which the election becomes effective; and
notwithstanding subsection (2), the election shall be made before a return under this Division is filed for the reporting period of the registrant in which the election becomes effective; and
notwithstanding subsection (2), the election shall be made before a return under this Division is filed for the reporting period of the registrant in which the election becomes effective; and