Section 59-10-1039 - [Repealed]Repealed by Chapter 360, 2020 General Session ,§ 36, eff. 7/1/2020, retrospective operation for a taxable year beginning on or after January 1, 2020.Added by Chapter 252, 2017 General Session ,§ 2, eff. 5/9/2017, op. for a taxable year beginning on or after 1/1/2017.