Section 59-10-1017.1 - [Repealed]Repealed by Chapter 370, 2021 General Session ,§ 5, eff. 5/5/2021.Amended by Chapter 367, 2021 General Session ,§ 30, eff. 5/5/2021.Amended by Chapter 1, 2019SP2 General Session ,§ 28, eff. 4/1/2020, which was repealed by Chapter 1, 2020 General Session ,§ 1, eff. 1/29/2020 .Added by Chapter 389, 2017 General Session ,§ 13, eff. 3/25/2017, op. for a taxable year beginning on or after 1/1/2017.