L. 2011: Entire part added, (SB 11 -109), ch. 284, p. 1271, § 1, effective June 2.(1) This part 42 was added in 2011.(2) Section 39-22-4204 provided for the repeal of this part 42, effective January 1 of the sixth income tax year following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line has become available and the public education fund voluntary contribution is next in the queue. (See L. 2011, p. 1272.) The executive director filed the certification on November 1, 2013, so this part 42 is repealed, effective January 1, 2019.For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution; for the use of a method in lieu of any required oath or affirmation by a person making any return or any application for refund or protest pursuant to this article, see § 24-12-108.