Repealed by 2022 Ch. 61, § 21, eff. 1/1/2023.Amended by 2015 Ch. 9, § 3, eff. 8/5/2015.L. 2006: Entire section added, p. 102, § 3, effective March 27. L. 2015: (3) amended, (SB 15-027), ch. 9, p. 21, § 3, effective August 5.Subsection (6) provided for the repeal of this section, effective January 1, 2023. (See L. 2022, p. 312.) For the 'Internal Revenue Code of 1986', see title 26 of the United States Code.
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