Section 31-31-402 - [Repealed]Repealed by 2022 Ch. 61, § 21, eff. 1/1/2023.Amended by 2020 Ch. 105, § 2, eff. 9/14/2020.Amended by 2015 Ch. 9, § 2, eff. 8/5/2015.L. 96: Entire article added with relocations, p. 903, § 1, effective May 23. L. 2000: (1) amended, p. 1865, § 89, effective August 2; (4) amended, p. 45, § 1, effective August 2. L. 2006: (1), (2), and (3) amended and (5) added, p. 189, § 14, effective March 31. L. 2007: (1), (2), and (4) amended, p. 273, § 1, effective August 3. L. 2010: (1) and (3) amended, (SB 10 -022), ch. 82, p. 82, § 1, effective August 11. L. 2015: (4) amended, (SB 15-027), ch. 9, p. 20, § 2, effective August 5. L. 2020: (1), (2), and (3) amended, (HB 20-1044), ch. 405, p. 405, § 2, effective September 14.(1) This section was formerly numbered as § 31-30-1013.
(2) Subsection (6) provided for the repeal of this section, effective January 1, 2023. (See L. 2022, p. 312.)
For the federal "Internal Revenue Code of 1986", see title 26 of the United States Code.