Current with changes from the 2024 3rd Extraordinary Session effective on or before 1/1/2025
Section 47:6012 - [Repealed]Acts 1998, No. 30, §1, eff. June 24, 1998 ; Acts 2002, No. 11, §1, eff. for all taxable periods beginning after Dec. 31, 2002; Acts 2008, No. 743, §7, eff. July 1, 2008; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2016, 1st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1, 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Repealed by Acts 2024EX3, No. 5,s. 3, eff. 1/1/2025, app.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 2015, No. 357,s. 1, eff. 6/29/2015.Amended by Acts 2015, No. 125,s. 2, eff. 7/1/2015.Acts 1998, No. 30, §1, eff. 6/24/1998 ; Acts 2002, No. 11, §1, eff. for all taxable periods beginning after 12/31/2002; Acts 2008, No. 743, §7, eff. 7/1/2008.