Section 31-31-402 - [Repealed]Repealed by 2022 Ch. 61, § 21, eff. 1/1/2023.Amended by 2020 Ch. 105, § 2, eff. 9/14/2020.Amended by 2015 Ch. 9, § 2, eff. 8/5/2015.L. 96: Entire article added with relocations, p. 903, § 1, effective May 23. L. 2000: (1) amended, p. 1865, § 89, effective August 2; (4) amended, p. 45, § 1, effective August 2. L. 2006: (1), (2), and (3) amended and (5) added, p. 189, § 14, effective March 31. L. 2007: (1), (2), and (4) amended, p. 273, § 1, effective August 3. L. 2010: (1) and (3) amended, (SB 10 -022), ch. 82, p. 82, § 1, effective August 11. L. 2015: (4) amended, (SB 15-027), ch. 9, p. 20, § 2, effective August 5. L. 2020: (1), (2), and (3) amended, (HB 20-1044), ch. 405, p. 405, § 2, effective September 14.This section was formerly numbered as § 31-30-1013.
For the federal "Internal Revenue Code of 1986", see title 26 of the United States Code.