<div class="chunk-title">Sec. 36-46. - Situs.</div>
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            <p class="p0">
               The transaction giving rise to the tax herein levied shall be deemed to have occurred
               at the location of the taxpayer from where the customer takes delivery of the heavy
               equipment.
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               (Ord. of 10-6-2008, Â§ 6)
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