Source: 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. 18, 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. 105, p. 405, § 2, effective September 14. L. 2022: (6) added by revision, (HB 22-1034), ch. 61, p. 312, §§ 21, 22.

Editor's note: (1) This section was formerly numbered as § 31-30-1013.

(2) Subsection (6) provided for the repeal of this section, effective January 1, 2023. (See L. 2022, p. 312.)

Cross references: For the federal Internal Revenue Code of 1986, see title 26 of the United States Code.