2.1.591 Part 1 Section 18.3.1.5, cellSmartTag (Cell Smart Tag)

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a.   The standard states that the values for the type attribute are defined by the XML Schema unsignedInt datatype.

Office requires that the value be between 0 and 32768 inclusive.

b.   The standard indicates that there can be more than one cellSmartTag for a cell.

Office assumes that each cellSmartTag must have its corresponding type present in the smartTagType element in the smartTagTypes collection of the workbook.