Section 15-32-402 - [Repealed]Repealed by Laws 2021, Ch. 503,Sec. 64, eff. 1/1/2022, and applicable to income tax years beginning after December 31, 2021.Amended by Laws 2019, Ch. 333,Sec. 1, eff. 5/7/2019, retroactive, within the meaning of 1-2-109, to tax years beginning after December 31, 2018.En. Sec. 2, Ch. 648, L. 1983; amd. Sec. 14, Ch. 591, L. 2001; amd. Secs. 4, 5(2)(b), Ch. 524, L. 2003.