Section 31-31-408 - [Repealed]Repealed by 2022 Ch. 61, § 21, eff. 1/1/2023.Amended by 2020 Ch. 105, § 7, eff. 9/14/2020.Amended by 2013 Ch. 273, § 1, eff. 8/7/2013.L. 96: Entire article added with relocations, p. 911, § 1, effective May 23. L. 2010: (1)(b), (3), (4), and (5) amended and (1.5) added, (SB 10 -022), ch. 84, p. 84, § 4, effective August 11. L. 2012: IP(1) amended, (HB 12 -1031), ch. 236, p. 236, § 2, effective August 8. L. 2013: (1)(d), (1)(e), (1.5)(a)(III), and (1.5)(a)(IV) amended, (SB 13-240), ch. 1434, p. 1434, § 1, effective August 7. L. 2020: (1.6) added, (HB 20-1044), ch. 410, p. 410, § 7, effective September 14.This section was formerly numbered as § 31-30-1006.5.
For the federal "Internal Revenue Code of 1986", see title 26 of the United States Code.