Thursday, June 30, 2011

Austin Tax Sales

Pictures of Austin Tax Sales

Street Maintenance Sales Tax - Texas Ahead
Sales Tax. Susan Combs, Texas Comptroller of Public Accounts Many Texas cities do not have the funds necessary to repair existing streets. Austin, Texas 78711-1440 For more information, visit our Web site. www.texasahead.org Receive tax help via e-mail at. ... Read Document

Texas Comptroller Of Public Accounts - Wikipedia, The Free ...
The primary duty of the Comptroller's office is to collect substantially all tax revenue owed to the State of Texas; this involves more than 60 different types of taxes from the sales tax (such as sales and hotel taxes), ... Read Article

Austin Tax Sales

Sales Tax Overview And Procedure - Home | The University Of ...
An 8.25% sales tax is collected in Austin, Cedar Park, Jonestown, Lago Vista, Leander, Manor, Pflugerville, and San Leanna. It is also collected in the unincorporated area of southern Williamson County, including Anderson Mill, ... Access This Document

Austin Tax Sales Photos

Texas Sales And Use Tax Resale Certificate
01-339 (Rev.7-10/7) Texas Sales and Use Tax Resale Certificate . Name of purchaser, firm or agency as shown on permit Phone (Area code and number) ... Return Doc

Images of Austin Tax Sales

TEXAS SALES AND USE TAX RESALE CERTIFICATE
01-339 (Rev.9-07/6) TEXAS SALES AND USE TAX RESALE CERTIFICATE . Name of purchaser, firm or agency as shown on permit ... Content Retrieval

Value Added tax - Wikipedia, The Free Encyclopedia
A value added tax (VAT) is a form of consumption tax. From the perspective of the buyer, it is a tax on the purchase price. From that of the seller, it is a tax only on the value added to a product, material, or service, from an accounting point of view, by this stage of its manufacture or ... Read Article

Ad Valorem tax - Wikipedia, The Free Encyclopedia
An ad valorem tax (Latin for "according to value") is a tax based on the value of real estate or personal property. It is more common than a specific tax, a tax based on the quantity of an item, such as cents per kilogram, regardless of price. An ad valorem tax is typically imposed at the time ... Read Article

Images of Austin Tax Sales

Agriculture - IC2 Institute - Home
Austin 34,522,809 37,616,107 9.0 3,093,298 Dallas 91,537,930 95,389,015 4.2 3,851,085 Fort Worth 32,766,909 38,888,396 18.7 6,121,487 Sales Subject to Texas Sales Tax by Industry in Selected Texas Cybercities, 2000-2005 (in 3rd quarter 2000 dollars) ... Retrieve Full Source

Images of Austin Tax Sales

CURRENT TEXAS TAX ISSUES AFFECTING BUSINESSES
AUSTIN, TEXAS 78731 UNIVERSITY OF HOUSTON LAW FOUNDATION ADVISING MID-SIZED CORPORATIONS SEPTEMBER 22-23, 2005 SEPTEMBER 29-30, 2005 . sales tax have been found to be substantially in compliance before the end of 2005.7 In 2003, the ... Access Document

Austin Tax Sales Pictures

TEXAS APPLICATION
The local number in Austin is 512/463-4600. The Tax Help E-mail Address is: tax.help@cpa.state.tx.us Manufactured Housing Sales Tax - If you are a manufacturer of manufactured homes or industrialized housing engaged in business ... Access Doc

Pictures of Austin Tax Sales

TEXAS ALCOHOLIC BEVERAGE COMMISSION - TABC Home Page
The reports and tax payments are due in the Austin office on or before the 15th day of the month following each reporting period. This schedule is used to obtain tax exemptions for sales to other Texas Distributors (beer) and Wholesalers (ale/malt liquor). ... View Doc

Pictures of Austin Tax Sales

FFICE OF CCOUNTING EXAS ALES AND AX XEMPTION ERTIFICATION ...
Austin makes a purchase for official university business state sales tax should not be paid. The vendor may request proof of the sales tax exemption. If so, the department should complete the Texas Sales and Use Tax Exemption ... Return Document

Austin Tax Sales Photos

Texas Sales Tax Holiday - Austin
Learn about how you can save money on back-to-school shopping with the Texas sales tax holiday. ... Read Article

Austin Tax Sales Pictures

AN ECONOMIC ANALYSIS OF A TEXAS PROPERTY TAX RELIEF PLAN ...
Draft 02/27/04 Resource Economics, Inc. Austin, Texas AN ECONOMIC ANALYSIS OF A TEXAS PROPERTY TAX RELIEF PLAN FUNDED BY A SALES TAX INCREASE ... Retrieve Here

How To Buy A Home With Owner Financing Part 1 - YouTube
6:01 Austin Owner Finance | Owner Financing Specialists In Austin Texas by brickhomepartners 2,648 views; 6:12 Tax Sales and Tax Liens - Pros and Cons of Investing in a Tax Sale/Lien by reiclub 13,593 views; ... View Video

Photos of Austin Tax Sales

2011 Sales Tax Update - Martens, Todd & Leonard - Texas And ...
Martens, Seay & Todd, an Austin, Texas based law firm. He and other attorneys with his firm practice exclusively in the area of federal sales tax on parts from a vehicle owner or third party who pays for repairs. Tax Policy News (May 2010): a. ... Access Doc

Austin Tax Sales

INSTRUCTIONS FOR COMPLETING TEXAS SALES AND USE TAX RETURN
The Austin number is 512-463-4600. Forms may be picked up at the Comptroller's field office nearest you; OR you may photocopy the original, write “AMENDED Combine the state sales tax due from all outlets (Items 7a) and enter the total tax in Column a. ... Read More

Images of Austin Tax Sales

T H E P O L I C Y P A G E - Center For Public Policy Priorities
900 Lydia Street, Austin, Texas, 78702 PH: 512.320.0222 www.cppp.org February 9, 2005 Contact: Dick Lavine, lavine@cppp.org No. 226 WHO PAYS TEXAS TAXES? The subject to the sales tax, middle-class families spend less ... View Doc

Austin Tax Sales

Week In Review
Lake City Restaurant gets a facelift on national TV Just a few months ago, Erik and Tracy Brunkow's restaurant in Lake City, Bronk's Bar and Grill, was at its breaking point. And so were they. ... Read News

Austin Tax Sales Photos

TEXAS SALES AND USE TAX EXEMPTION CERTIFICATION
01-339 (Back) (Rev. 9-07/6) TEXAS SALES AND USE TAX EXEMPTION CERTIFICATION . Name of purchaser, firm or agency ... Access Doc

Pictures of Austin Tax Sales

Overview Of Local Taxes In Texas - Texas Legislative Council ...
The regional transportation authorities are located in the Austin, Corpus Christi, Dallas, Fort Worth, Houston, and San Antonio areas. Sales tax for landfill and criminal detention center 0.5% §325.021-022 Tax Code Only in counties <=48,000 population ... Get Doc

Photos of Austin Tax Sales

Calculate Local Sales Tax In Texas - Dallas Sales Tax Rate ...
Calculate your local sales tax rate, including state sales tax and city and local sales and use taxes. ... Read Article

Images of Austin Tax Sales

Guidelines For Collecting Texas Local Sales And Use Tax
In this situation, you collect Bastrop county sales tax (1/2%) and Austin city use tax (1%). Do not collect Austin MTA use tax (1%), because you cannot collect the full MTA tax without going over the 2% limit. Products Delivered from Inside the State with More Than One Place of ... Read Document

Pictures of Austin Tax Sales

01-114 Texas Sales And Use Tax Return
Austin, TX 78714-9354 T Code Taxpayer number Period 16. TOTAL AMOUNT PAID (Total of Items 15a and 15b) 26020 Taxpayer name n. I declare that the information in this document and any attachments is true and correct to the best of my knowledge. 01-114 Texas Sales and Use Tax Return ... Visit Document

States Have Online Tax Sales

2006 Publication 600
Alaska does not have a state sales tax. Alaska residents should follow the instructions on the next page to determine their local sales tax amount. The California table includes the 1% uniform local sales tax rate in additon to the 6.25% state sales tax rate. ... View Document

States Have Online Tax Sales Images

STATE INDIVIDUAL INCOME TAXES
(Tax rates for tax year 2012 -- as of January 1, 2012) TAX RATE RANGE Number FEDERAL 17 states have statutory provision for automatically adjusting to the rate of inflation the dollar values of the income tax brackets, standard deductions, ... Access Full Source

The Gymboree Corporation Reports Third Fiscal Quarter 2012 Results
SAN FRANCISCO, Dec. 5, 2012 /PRNewswire/ -- The Gymboree Corporation (the "Company") today reported consolidated financial results for the third fiscal quarter ended October 27, 2012.For the ... Read News

States Have Online Tax Sales Pictures

78, Sales Tax, Use Tax, Income Tax Withholding And Michigan ...
Direct sales to the United States Government, State of Michigan or its political subdivisions. Direct sales not for resale Such companies must have a sales tax license or use tax registration, and have a letter from Treasury ... Access This Document

States Have Online Tax Sales Images

TP-64, Notice To Taxpayers Requesting Note: See Also ...
To claim exemption from sales tax, a United States governmental entity must provide vendors with a governmental purchase order or the appropriate exemption document. (Please note: A United States governmental entity may not use Form ST-119.1 to make tax-exempt ... Retrieve Document

States Have Online Tax Sales Photos

Streamlined Sales And Use Tax - The Official Web Site For The ...
Does New Jersey have reciprocity with other states? Whether credit is granted for sales tax paid in New Jersey is decided under the • Form ST-50 — File ST-50 Sales and Use Tax Online • Form A-3730 — Claim for Refund Revised May 2001 24. Title: ... Access Document

Photos of States Have Online Tax Sales

Exemption Certificate
States without a sales tax are exempt from South Dakota sales tax. These states are Alaska, Delaware, Montana, New Hampshire, and Oregon. Documentation Required - Government entities must provide an exemption certificate to the vendor or the vendor must keep docu- ... Visit Document

States Have Online Tax Sales Pictures

The Taxability Of Services - CCH, A Wolters Kluwer Business ...
Overview Although many people believe that services are exempt from sales or use tax; in reality, only a few states exempt all services. On the ... Read Here

States Have Online Tax Sales Photos

State Of South Carolina Department Of Revenue SALES AND LOCAL ...
A SALES TAX RETURN MUST BE FILED EVEN IF NO SALES WERE MADE DURING THE FILING PERIOD. FOR ZERO GROSS SALES, YOU MAY FILE BY TELEFILE OR eSales. the United States Department of Energy as meeting or exceeding each agency's energy saving efficiency or ... Read Content

States Have Online Tax Sales

GT-800033 Sales And Use Tax On Recreational Vehicles
Sales and Use Tax on Recreational Vehicles GT-800033 R. 12/11 Information on your tax obligations if you: • Buy an RV in Florida • The owner has used the RV in another state or states for six continuous months or more under ... Read Here

States Have Online Tax Sales Pictures

Sales Tax Colorado - Frandocs, Experts In Franchising ...
If you have a sales tax license or exemption certificate number, you can find this . United States Passport, Resident Alien Card (indicating eligibility for employment), United States Naturalization papers, and/or Military ... Access This Document

States Have Online Tax Sales Images

Online Sales Tax - Background And Issues - Types Of Business ...
Explains situation in states taxing online sales, Amazon tax, affiliates, and tax nexus. ... Read Article

Streamlined Sales Tax Project - Wikipedia, The Free Encyclopedia
Organized in March 2000, the Streamlined Sales Tax Project (SSTP) objective is to simplify and modernize sales and use tax collection and administration in the United States. ... Read Article

States Have Online Tax Sales Images

PA Sales And Use Tax Credit Chart (REV-227)
SALES AND USE TAX CREDIT CHART Information as of July 1, 2012 ALABAMA 4% ALASKA NONE NONE NONE ARIZONA 6.6% 1 ARKANSAS 6% other states with legal claim to the tax. NOTES 1) Arizona - Rate increased from 5.6 percent to 6.6 percent effective July 1, 2010, and is ... Get Content Here

States Have Online Tax Sales Photos

UNIFORM SALES & USE TAX CERTIFICATE—MULTIJURISDICTION
The below-listed states have indicated that this form of certificate is acceptable, subject to the notes on pages 2-4. A seller failing to exercise due care could be held liable for the sales tax sue in some states or cities. Misuse of this certificate by seller, lessee, ... Get Document

AutoZone 1st Quarter Same Store Sales Increase 0.2%; EPS Increases 15.7% To $5.41; Definitive Agreement Reached To ...
MEMPHIS, Tenn. -- AutoZone, Inc. today reported net sales of $2.0 billion for its first quarter (12 weeks) ended November 17, 2012, an increase of 3.5% from the first quarter of fiscal 2012 (12 weeks). ... Read News

Sales Tax Affiliate Nexus Stemming From Online Business Presence
States also have asserted that sales tax nexus may be based on activities by in-state representatives (e.g. solicitation of sales) 3 ©2008 Sutherland Affiliate And Attributional Nexus What is the difference? • Affiliate nexus: Existence of common ownership between an in-state ... Retrieve Full Source

Racing Rc Ships For Sale - Jetski - Cheap - YouTube
The currencies that Raid Tech accepts: United States dollars and Canadian dollars. Sales tax on rc ships is collected in California state only. Rc Ships delivery is available with UPS, Fedex, and USPS . Raid Tech has no free shipping. ... View Video

Photos of States Have Online Tax Sales

#1695# State Of Oklahoma Claim For Credit/Refund Of Sales Tax ...
The United States? Yes No If died in 2011 or 2012, enter date of death: #1695# If died in 2011 or 2012, • The Department of Human Services will make sales tax refunds to persons who have continuously received aid to the aged, blind, ... Return Doc

Photos of States Have Online Tax Sales

USNH FED TAX ID#: 02-6000-937 USNH FED EXCISE TAX EXEMPTION ...
Per Phone N/A No state sales tax. Some cities have local sales tax. Arkansas (AR) Not Exempt N/A 27-Apr-94 N/A still not among states offered reciprocity. Kansas (KS) EXEMPT Must complete exempt form to accompany each purchase. ... Content Retrieval

Images of States Have Online Tax Sales

Internet Taxation - Welcome To The Minnesota House Of ...
1 A few states such as New Mexico impose a gross receipts tax which is the equivalent of a sales tax. To provide a comprehensive picture, these taxes are included as sales taxes for this discussion. ... View Doc

Images of States Have Online Tax Sales

State And Local Government Sales Tax Revenue Losses From ...
Mikesell (2008) details the propensity for states to have sales-tax-like taxes that are categorized in other pots and is used as the basis for including these related taxes. 20 18 For example, see Goolsbee (2000) and Ellison and Ellison (2006). ... Fetch Content

Commission Junction - YouTube
Drive more sales and expand your reach - experience the network effect with Commission Junction. Sign In. Browse | Movies | Upload. Search . Don't Cut Me Off! commissionjunction 453 views 1 year ago So many states have implemented affiliate nexus tax laws. ... View Video

States Have Online Tax Sales Images

States Without A Sales Tax - Sales Tax Free States - States ...
Every state in the nation has a sales tax, with the exception of only five states that do not have a sales tax. See where you can shop sales tax free in these states without a sales tax. ... Read Article

States Have Online Tax Sales

State Cig Excise Tax Rates And Rankings 7-06-12[1]
$1.00 per pack or higher; 14 states, DC, and Guam have cigarette tax rates of $2.00 per pack or higher; five states and NH & OR have no state retail sales tax at all; MN & OK have a state sales tax but do not apply it to cigarettes; and AL, GA & MO (unlike the rest of the states) ... Read Here

Colorado Sales And Use Tax 1 - Colorado.gov: The Official ...
Www.TaxColorado.com Colorado Sales and Use Tax 1 PRSRT STD U.S. POSTAGE PAID DENVER, CO PERMIT NO. 212 Colorado SaleS and USe tax General InformatIon and referenCe GUIde ... Fetch Full Source

Illegal Immigration Laws - Coyote Rants - YouTube
All immigrants pay taxes. :)  That's why States have sales tax. :) MrRossT1 in reply to dstcoyote22 (Show the comment) 3 months ago Sign in to YouTube. Sign in with your YouTube Account (YouTube, Google+, Gmail, Orkut, Picasa, or Chrome) to rate MrRossT1 's comment. ... View Video

States Have Online Tax Sales Images

Cigarette And Tobacco Excise Taxes And Fees
Some states have no sales tax or exempt cigarettes from sales taxation, lowering the overall tax burden. For more information: Contact legislative analyst Joel Michael at joel.michael@house.mn. Title: Cigarette and Tobacco Excise Taxes and Fees Author: Joel Michael ... Read More

Australia Tax Sales

Australia Tax Sales Pictures

Business Visas In Australia - Austrade (Australian Trade ...
The Medicare Levy is a tax paid through the personal tax system in Australia. People granted temporary residence visas may be A sales representative who sells products, or trainers who deliver training courses, would not be considered a service seller. ... Retrieve Document

Pictures of Australia Tax Sales

Form AU-196.10:12/10:Notification Of Sale, Transfer, Or ...
New York State Department of Taxation and Finance New York State and Local Sales and Use Tax Notification of Sale, Transfer, or Assignment in Bulk ... Retrieve Full Source

Australia Tax Sales Pictures

Taxation In Australia Aug09 - Invest Victoria, Melbourne ...
All three levels of government in Australia (Federal, State and Local Government) impose tax of various descriptions. Land tax must be paid if you are the owner of land with a total livestock sales. No duty is charged on residential leases or ... Fetch Full Source

Images of Australia Tax Sales

The Impact Of Australia’s Fringe Benefits Tax For Cars On ...
The impact of Australia’s Fringe Benefits Tax for cars on petrol Australian built cars were approximately 85 per cent of the domestic sales. However, by 2004 the figuredropped to around 29 per cent and is one of our key reasons for ... Read Document

Australia Tax Sales

TAX CODES & THEIR USES IN MYOB (Alphabetical) - Corlit Systems
Wine sales. CDS: Sales Tax: 18.9768% CDG Cellar Door GST. This code may be used to handle GST on cellar door wine sales. CDG: Goods & Services Tax: 10% LCG Luxury Car Tax Consolidated. This code may be used to consolidate both LCT and GST tax codes. ... Read More

Photos of Australia Tax Sales

International Estate And Inheritance Tax Guide 2012
(GST) and sales tax systems in more than 80 countries and the European Union. Directory Office addresses, telephone numbers and fax numbers, as well There is no real estate transfer tax in Australia. 1.4. Endowment tax There is no endowment tax in Australia. 1.5. ... Fetch Content

Australia Tax Sales Photos

Ending tax- And Duty-free sales Of All Tobacco Products In ...
1 Position Statement: September 2011 Ending tax- and duty-free sales of all tobacco products in Australia Tax- and duty-free tobacco products undermine health goals and result in significant revenue ... Return Document

Photos of Australia Tax Sales

Setting Up Tax Codes
Setting up Tax Codes MYOB Australia 10/01/2003 Page 1 of 4 That tax code will appear as the default in sales and purchases of that item unless you have specified that the customer’s or supplier’s tax code be used instead ... Return Document

Photos of Australia Tax Sales

Microsoft Dynamics GP GSTandAustralianTaxes
Australia option in the Company Setup Options window. When you first select this option, the amount of tax is included in th e Subtotal amount field. The Sales Tax Summary Enquiry window displays the tax details assigned to the entire transaction. ... Read Full Source

Real Estate Investing Calculators - Tax Calculators
Real Estate Investing Calculators - Tax Calculators 6 Things About Buying Short Sales; Best Places to Live in America; Most Popular. Get Rid of Fleas; Buying With Bad Credit; Buying Short Sales; Short Sale; Preparing House for Sale; Free Home Buying / Selling Newsletter! ... Read Article

Australia Tax Sales Photos

Australia Taxation And Investment Guide 2011
Australia’s tax treaties provide for a withholding tax rate of between 0% and 15% on dividends paid to nonresident shareholders. Australia and New Zealand have extended their dividend imputation  Indirect tax rates (VAT/GST/sales tax); and ... Access Doc

Australia Tax Sales Pictures

U.S. Stocks Open Higher After Jobs Data Tops Expectations
U.S. Stocks Open Higher After Jobs Data Tops Expectations ... Read News

Images of Australia Tax Sales

H&R Block Q2 Loss Reduces - Quick Facts
H&R Block Inc. (HRB), the largest US tax preparer, posted a narrower second-quarter net loss from continuing operations of $101 million, or $0.37 per share, compared with $123 million, or $0.41 per share last year. Also, quarterly net loss narrowed to $105.2 million, or $0.39 per share, from the year-ago quarter's $141.7 million, or $0.47 per share. ... Read News

Australia Tax Sales Images

Income Taxes, Mining Taxes And Mining Royalties A Summary Of ...
Global Mining Leader and Australia Tim Goldsmith, Melbourne Telephone: +61 (3) 8603 2016 tim.goldsmith@au.pwc.com Canada John Gravelle, Toronto exempted from Mining Industry Tax; - Annual sales ranging between 12.000 and 50.000 metric tones of fine copper, a marginal rate ranging ... Retrieve Doc

Photos of Australia Tax Sales

Guide For Small Business - Australian Taxation Office Homepage
Sales connected with Australia A sale of goods is connected with Australia if the goods are any of the following: the sale. Tax invoices for sales of $1,000 or more require more information than tax invoices for sales of less than $1,000. ... Get Content Here

Australia Tax Sales

GST Guide For Non-residents Doing Business In Australia
A broad-based tax.

How to Obtain an Investor Visa










American Business Exchange Investor Visa Services can help you obtain an L-1, E-2 or EB-5 visa.


However, certain sales will not be subject to GST if they are either GST-free (zero-rated) or input taxed You may be liable to pay GST if your sales are connected with Australia, irrespective of whether you are a resident of Australia. ...

B1 Business Visa USCIS Extensions/Change of Status - Free Case Assessment (www.immigrationease.com)










Visit our website at
http://www.immigrationease.com to access our complete do-it-yourself kit. Our do-it-yourself kit assists you to prepare your immigration case to change your status or extend your status in the United Sates as a B-1 Business Visitor. If you are outside the United States, and are seeking a B-1 Business Visitor Visa at a US Embassy/Consulate, you should use the B-1 Consulate/Embassy Kit instead.

Tagged Terms: "214(b)" "B-1 visa kit" "B-1 visa attorney" "B-1 visa lawyer" "B-1 visa do it yourself" free "step-by-step" "how to prepare" tutorial guide "free consultation immigration lawyer"


Retrieve Content

Professor Richard Lindzen On 2GB With Alan Jones - YouTube
Carbon tax is political yep but climate change is quite real. 8:52 Andrew Bolt on the Say Yes to carbon tax Australia debate by NewCharlieSheenVideo 5,750 views; 10:52 Sales interview with Alan Jones by NewsOnABC 18,671 views; ... View Video

Australia Tax Sales

Title, Registration And tax Responsibilities Of Boat Owners
Sales tax is based on the selling price, while use tax is based on the value of the article when it is first used in Washington. The value includes any delivery charges paid to the seller. You owe use tax if you acquired your boat without ... Retrieve Doc

Pictures of Australia Tax Sales

PERMANENT ESTABLISHMENT - TaxCoach - Helping You In Tax
Importer of record, but all sales to be made direct to Australian retailers by ClientCo):  Does ClientCo have a permanent establishment in Australia?  Will profits from Australian sales be subject to income tax in Australia? ... Retrieve Document

Australia Tax Sales

Wine Economics Research Centre Working Paper No. 0810
As part of a comprehensive review of Australia’s tax system, the taxes on alcoholic beverages recently came under scrutiny. a firm’s first $1.7 million of wine sales, effectively exempting the vast majority of wineries ... Return Document

Images of Australia Tax Sales

Tax Planning Checklist 2011
Tax Planning Checklist 2011 The following tax planning checklist, prepared by Moore Stephens on behalf of CPA Australia, provides a general list of major issues that Sales and work in progress Consider the deferral of sales until next financial year. ... Return Doc

Australia Tax Sales Photos

A GUIDE TO IMPORTING PRIVATE MOTOR VEHICLES INTO AUSTRALIA
Australia are subject to Australian Port Service charges and Australian Terminal Handling charges, which are considerably cheaper when prepaid. Please note our quotation includes free of duty & sales tax (one per family) if you have come to ... Return Document

Consumption tax - Wikipedia, The Free Encyclopedia
In Australia, Canada, New Zealand, and Singapore this form of national tax is called a Goods and Services Tax (GST). An excise tax is a sales tax that applies to a specific class of goods, typically alcohol, gasoline (petrol), or tourism. ... Read Article

Tax Considerations For Self-Employed Arts And Crafts Vendors
Handling the tax obligations of self-employed arts/crafts businesses can be confusing. Federal, state and local government can assess taxes. These taxes can show up in the form of income, sales, and use taxes. Find out more about the different type of self-employment taxes and which ones you may ... Read Article