Section 59-10-1318 - [Repealed]Repealed by Chapter 534, 2023 General Session ,§ 19, eff. 7/1/2023.Amended by Chapter 415, 2018 General Session ,§ 76, eff. 3/22/2018.Amended by Chapter 172, 2016 General Session ,§ 8, eff. 7/1/2017.Added by Chapter 235, 2013 General Session ,§ 3, eff. 5/14/2013 (retrospective operation for a taxable year beginning on or after 1/1/2013).