The list of companies announcing fiscal-cliff-inspired dividend payouts just got a little bit longer. On Monday, after close of trading, pet supplies specialist PetSmart (NASDAQ: PETM) announced it is accelerating payment of its quarterly dividend.

Instead of the usual payout date, which would have been in February, shareholders of record as of Dec. 19 can expect to be paid $0.165 per share on Dec. 31. The company did not come out and say it is doing this to avoid the risk that shareholders might get hit with higher dividend tax rates in tax year 2013, but the company's choice of date seems to imply that was the motivation.

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