Versions of s. 127.491(6)
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If the qualifying entity files with the Minister the prescribed form containing prescribed information referred to in subsection (2) after its filing-due date for the year but on or before the later of the day that is one year after that date and December 31, 2026, subsection (2) applies to the entity except that no payment is deemed to arise under that subsection until the prescribed form containing prescribed information has been filed with the Minister.