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Tax Abatement SOL

SECTION 209.   Sections 67 and 68 shall apply to requests for refund or applications for abatement filed with the commissioner on or after the effective date of this act; provided, however, that sections 67 and 68 shall not apply with respect to tax periods where the statute of limitations for refund or abatement, as applicable, had expired prior to the effective date of this act.