Section 316.012 - Terms have same meaning as in federal laws; federal law references Any term used in this chapter has the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required or the term is specifically defined in this chapter. Except where the Legislative Assembly has provided otherwise, any reference in this chapter to the laws of the United States or to the Internal Revenue Code refers to the laws of the United States or to the Internal Revenue Code as they are amended and in effect:
(1) On December 31, 2022; or(2) If related to the definition of taxable income, as applicable to the tax year of the taxpayer.Amended by 2023 Ch. 171, § 21, eff. 9/24/2023.Amended by 2022 Ch. 83, § 21, eff. 6/3/2022.Amended by 2021 Ch. 456, § 21, eff. 9/25/2021.Amended by 2019 Ch. 319, § 20, eff. 9/29/2019.Amended by 2018 Ch. 101, § 20, eff. 6/2/2018.Amended by 2017 Ch. 527, § 20, eff. 10/6/2017.Amended by 2016 Ch. 33, § 19, eff. 6/2/2016.Amended by 2015 Ch. 442, § 16, eff. 10/5/2015.Amended by 2014 Ch. 52, § 24, eff. 6/6/2014.Amended by 2013 Ch. 377, § 22, eff. 10/7/2013.Amended by 2012 Ch. 31, § 22, eff. 6/4/2012.1969 c.493 §3; 1971 s.s. c.4 §2; 1975 c.672 §3; 1983 c.162 §59; 1985 c.802 §1; 1987 c.293 §2; 1989 c.625 §2; 1991 c.457 §1; 1993 c.726 §27; 1995 c.556 §1; 1997 c.839 §1; 1999 c.224 §7; 2001 c.660 §35; 2003 c. 77, § 14; 2005 c. 519, § 9; 2005 c. 832, § 27; 2007 c. 614, § 12; 2008 c. 45, § 13; 2009 c. 5, § 23; 2009 c. 909, §§ 24, 25; 2010 c. 82, §§ 24, 25; 2011 c. 7, § 23