Repealed by 2019 Acts, ch 161, §15, 18, 19.

2019 repeal applies retroactively to January 1, 2019, for tax years beginning on or after that date; for provisions relating to agricultural assets transfer tax credit applications approved before May 21, 2019, applicability of prior tax credits, and continuance of carryover provisions; see 2019 Acts, ch 161, §16, 17, 19