Section 15-32-703 - [Repealed]Amended by Laws 2021, Ch. 12,Sec. 1, eff. 10/1/2021, and applicable to income tax years beginning after December 31, 2021.Amended by Laws 2021, Ch. 261,Sec. 35, eff. 4/20/2021.Amended by Laws 2019, Ch. 163,Sec. 13, eff. 4/18/2019.Amended by Laws 2015, Ch. 3, Sec. 3, eff. 10/1/2015.En. Sec. 1, Ch. 525, L. 2005; amd. Sec. 3, Ch. 168, L. 2007.