Section 63N-1-102 - [Renumbered]Renumbered as § 63N-1a-102 by Chapter 282, 2021 General Session ,§ 69, eff. 7/1/2021.Amended by Chapter 381, 2021 General Session ,§ 1, eff. 5/5/2021.Amended by Chapter 465, 2019 General Session ,§ 4, eff. 5/14/2019, retrospective operation for a taxable year beginning on or after January 1, 2019..Renumbered from § 63M-1-102 and amended by Chapter 283, 2015 General Session ,§ 56, eff. 5/12/2015.Renumbered and Amended by Chapter 382, 2008 General Session