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The adopted amendment reflects changes made by the most recent session of the Legislature to allow a debt collector to collect tax on the fee charged for collecting a dishonored check from either the payor or the payee . This undertaking required that the taxpayer replace existing electronics , trunk lines , and feeder lines because neither the electronics nor the cable used in the existing systems had the capacity to carry the increased television signals . A merger and the subsequent red-to-blue transition are the key ingredients in the prevailing explanation for the nebula around SN1987A , but the three stars discussed by Smith apparently formed similar nebulae without either mechanism . The merger theory with conversion from red supergiant to blue supergiant before exploding has become the prevailing view because it accounts for both the blue supergiant and the shape of the nebula . CP & L also objected that the tax was unequal in its application because not all corporations ( i.e ., unregulated corporations ) are required to capitalize AFUDC equity . To make a one-page , front-and-back copy , download and print both pdf files . The transaction did not result in the direct write-off of the assets nor did it represent a permanent decline in the value of those assets . THE COURT : Well , and you're arguing that the report and the supplemental report should n't go in , and you're arguing against the ancillary materials that really do n't have exhibit numbers against , contrary to what Mr. Rothschild is asking , you do n't want those in either ? We worked with hundreds and hundreds of to be teachers and in-service teachers both , people who are currently practicing the art and science of teaching to develop science activities , and so those were essentially put into a large book form and apparently are being used by hundreds of schools presently . On January 24 , 1996 the court ruled that the law requiring two different rates was unconstitutional and ordered the lower rate be applied to both the telecommunication utilities and commercial mobile service providers . It does not list manufacturing equipment , nor does it discuss software manufacturing in depth . We could , in fact , mention that there was another theory and then direct the students to either contact their families or their pastors if they wished to investigate that further . " Observations from NASA 's Spitzer Space Telescope show that gas giants either form within the first 10 million years of a sun-like star 's life , or not at all . This section does not exempt direct-broadcast satellite-television service sold to hotels or other commercial establishments , nor does it exempt cable services delivered to customers using wires or cables .