sec.36Application of sdiv 1

### sec.36 Application of sdiv 1 This subdivision applies to an employer who— is required under section 64 (2) to lodge a final return for a final period; and is not the DGE for a group on the last day of the final period. For provisions about a DGE’s final liability, see subdivision 2 . s 36 prev s 36 amd 1973 No. 45 s 4 (retro) om 2004 No. 46 s 29 pres s 36 ins 1975 No. 80 s 9 sub 2004 No. 46 s 17 amd 2022 No. 30 s 36 - (a) is required under section 64 (2) to lodge a final return for a final period; and - (b) is not the DGE for a group on the last day of the final period. Note— For provisions about a DGE’s final liability, see subdivision 2 .