- (a) Notwithstanding any other provision of this chapter to the contrary, no exemption provided by existing law in this chapter shall be extended, expanded, or modified by a Joint Resolution of the Legislature. Any Joint Resolution passed in violation of this provision shall be null and void.
- (b) The Department of Revenue may adopt rules for the implementation and administration of Act 2022-199.
(Act 2022-293, §2; Act 2022-199, §2.)