§ 13-37-234

13-37-234. Religious organization exemptions to be broadly construed. Pursuant to the first amendment to the United States constitution and to ensure the consistent application of the law, the commissioner shall broadly construe the exemptions concerning religious organizations provided in 13-1-101(9)(b)(iv), (15)(b)(v), (19)(b)(v), and (21)(b)(vi). History: En. Sec. 2, Ch. 565, L. 2021; amd. Sec. 4, Ch. 311, L. 2023.