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In Complete Auto Transit the court determined eight criteria for determining whether a state can tax a nondomiciliary company.
Cash Equivalents
Short-term, highly liquid investments that are easily convertible into known amounts of cash with original maturities of three months or less.
Highly Liquid
Describes assets that can be quickly and easily converted into cash with minimal impact on their value.
Vouchers
Documents that serve as evidence of a transaction and propose a future payment, detailing the conditions and amounts to be paid.
Cash Register Tape
A continuous roll of paper used in a cash register to record transactions.
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