Section 1807. Aggregation

Latest version.

For purposes of this article, the payments due
  and not paid under article one of this  chapter  pursuant  to  a  common
  scheme or plan or due and not paid, within one year, may be charged in a
  single count, and the amount of underpaid tax liability incurred, within
  one year, may be aggregated in a single count.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');