In lieu of a tax computed exactly according to the rates set forth in section 5111, taxpayers may utilize a tax table. The State Tax Assessor shall prepare and issue tables approximating as near as practicable the tax computed using section 5111 for this express purpose.

PL 1971, c. 61, §4 (NEW). PL 1975, c. 765, §26 (AMD). PL 1987, c. 819, §3 (RPR).