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Is not able to exclude one million dollars in taxable gross receipts because of the operation of the taxpayer s business in that calendar year may le for a refund under this section to obtain the full exclusion of one million dollars in taxable gross receipts for that calendar year. (E) Except as provided in R.C. 5751.091, the tax commissioner may, with the consent of the taxpayer, provide for the crediting against tax due for a tax year the amount of any refund due the taxpayer under this.

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