The following procedures shall be employed for claiming the special tax provisions:
(1) The claimant may claim the special tax provisions upon the expiration of his taxable
year in connection with his filing of an annual return under the provisions of this
article. Notwithstanding any other provisions of this article to the contrary, the department
shall have the power to promulgate such rules or regulations as it may deem necessary
to fairly and reasonably implement the provisions of this section.
(2) If the claimant receives income as defined in this article, other than compensation
from an employer, he may claim the special tax provisions in connection with his filing
of estimated tax returns.
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