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This potential is eliminated if only the beneficiary is authorized to terminate the contract in this situation . We received comments from an attorney regarding the amended definitions of charitable , educational , and religious organizations found in subsection ( b ) ( 1 ) - ( 3 ) . The staff of the Prepaid Tuition Board has been advised that the ability to terminate the contract and receive a refund in an amount exceeding the total of all payments into the Fund for the terminated contract could be viewed by the Internal Revenue Service as creating the potential for adverse federal tax consequences to the purchaser . Another suggestion was that we change previously existing wording in subsection ( d ) ( 1 ) so that all gross receipts of a retailer are only presumed to be taxable and a change to subsection ( d ) ( 5 ) to eliminate the requirement that a retailer be familiar with the exemptions available for the items the retailer sells . The attorney also suggested changing previously existing wording in subsection ( b ) ( 1 ) so that all gross receipts of a seller are only presumed to be taxable and a change to subsection ( b ) ( 2 ) to eliminate the requirement that a seller take notice of the type business generally engaged in by the purchaser as shown on the resale certificate . Under this proposed amendment , we will not revoke the election under subsection ( f ) ( 1 ) ( B ) or ( C ) of the rule if a corporation files , within 60 days from the date of notice of the revocation , an amended report correcting the error which caused the impending revocation . The Board was acting on the advice of outside expert advisors , and the proposed amendment was designed to eliminate or reduce the potential for adverse federal income tax consequences for contract purchasers . A. Basically a readability study is you take random samplings from a text and you look at how many words are in a sentence , how many syllables are in each word , and you plug them in , and they - - it 's a formula , and they spit it back to you , basically , on how - - what the level of the reading is , whether it 's a third-grade level , you know , fifth-grade level , twelfth-grade level . Q. And for the record , to be clear on this point , the purpose of those revisions is to bring Dover 's biology curriculum , its curriculum guide into closer alignment with the changed state standards , correct ? Subsection ( f ) is clarified to include poultry farms in the definition of farm or ranch .