Owners of business personal property with an aggregate value of less than $20,000 can file a simplified rendition statement containing only: 1) the property owner’s name and address; 2) a general description of the property by type or category; and 3) the location of the property
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Obviously, one of the biggest advantages of getting your return filed early is the fact that can you get your refund faster
It is clear that the law requires owners to render and there is now a 10% penalty if you do not render; the amnesty provision provides a modest incentive to render
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