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CÜaéíÉêáÅëSTéçÉéÅáa9ä PìêÅÜaëÉë NÉÖaíáîÉTêaåëaÅíáçåë Avoidance of Double Taxation CçêêÉÅíÉÇEêêçêë Bad Debts CêÉÇáíMÉãçë Tax-Only Credit Memos and Invoices Over-accrual of Use Tax Rate Change Adjustment for Local Tax Projections Local Tax Law Changes VçáÇÉÇTêaåëaÅíáçåë MáëëáåÖIåîçáÅÉë FáëÅaäÅaäÉåÇaêîëêÉéçêíáåÖÅaäÉåÇaê OåÉEêêçê Taxpayers’ Samples