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The taxpayer charges for processing the quiz and issuing the certification . It 's the sharing of the data . This proposed amendment will provide that when the beneficiary of a prepaid tuition contract is at least 18 , or has graduated from high school or attained a high school equivalency certification , only the beneficiary may terminate the contract . A developer or contractor may not issue a certification for landscaping performed on a model home while using it as an office . If the college or university does not send us a list , a student organization affiliated with that institution must send us a certification issued by the institution showing that the organization is affiliated with the institution . ( Reading :) Dear Richard Nilsen : Contained in the most recent press release regarding the biology curriculum , the following was stated : The assistant superintendent in charge of curriculum development , Mr. Baksa , in coordination with the science department teachers , the district solicitor , and the school board , has developed the following procedural statement to use in implementing the new biology curriculum language . In the event the car is stolen or the customer presses the panic switch , the car calls the taxpayer 's response center , which then creates a computerized map of the location of the car , as well as information about who should be driving the car . A. Currently we have standardized tests in math and English . If a landscaper gets a certification ( and its services are no longer taxable services ) , the landscaper becomes a subcontractor improving realty for the contractor or developer .