Relative references

[GARY]

How do I write the formula to replace data that occurs in every 46th
row in col B (for example, in B1, B47, etc) with data that occurs in
every row in Col C (for example, in C1, C2, etc)?

[mrice]

If you are going to use an IF statement, you can test for the 46 condition with (row-1)/46 = int(row-1)/46 which is true for 1, 47 etc.