Section 15-30-2381 - [Repealed]Repealed by Laws 2021, Ch. 503,Sec. 64, eff. 1/1/2022, and applicable to income tax years beginning after December 31, 2021.Amended by Laws 2015, Ch. 388, Sec. 1, eff. 5/4/2015, and applicable retroactively, within the meaning of 1-2-109, to tax years beginning after 12/31/2014 .En. Sec. 3, Ch. 375, L. 2007; Sec. 15-30-196, MCA 2007; redes. 15-30-2381 by Sec. 1, Ch. 147, L. 2009. See Laws 2015, Ch. 388, Sec. 6.