Section 10-1-408 - [Renumbered] Renumbered 10-1-113Renumbered as § 10-1-113 by Laws 2023, Ch. 128,Sec. 4, eff. 10/1/2023, and applicable to income tax years beginning after December 31, 2023.Amended by Laws 2017, Ch. 53,Sec. 1, eff. 10/1/2017.En. 77-1908 by Sec. 50, Ch. 94, L. 1974; R.C.M. 1947, 77-1908.