| http://www.w3.org/ns/prov#value | - The statement should be filed with the report or filed with the Department as soon as possible thereafter. (b) Circumstances that may constitute reasonable cause include, but are not limited to the following: (A) War, riot, rebellion, acts of God or other disaster; or (B) Acts or omissions by a third party which were beyond the control of the person; or (C) The person in good faith took all steps
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