Section 47:287.759 - [Repealed]Acts 2005, No. 504, §1, eff. July 12, 2005, applicable to tax years beginning on and after Jan. 1, 2005, but before Jan. 1, 2008; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2016, 1st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§2, and 4, eff. June 26, 2017.Repealed by Acts 2024EX3, No. 5,s. 3, eff. 1/1/2025, app. to income tax periods beginning on or after 1/1/2025, and franchise tax periods beginning on or after 1/1/2026.Amended by Acts 2017, No. 400,s. 2, eff. 6/26/2017.Amended by Acts 2015, No. 125,s. 2, eff. 7/1/2015.Acts 2005, No. 504, §1, eff. 7/12/2005, applicable to tax years beginning on and after 1/1/2005, but before 1/1/2008.