When the tax attaches subsequent to July 1 on any tax year, it shall apply on the basis of one-fourth (1/4) of the annual rate for each full quarter and fraction thereof remaining in the tax year. SOURCE: GC § 19202.3. ----------
COL 110609
Apportionment
11 GCA § 22404 — under Annual Excise and Admission Taxes.
11 GCA § 22404