The provisions of this Act shall be applicable to all income earned or accrued in the income years, both calendar and fiscal, beginning on or after January 1, 1961.
Section: Previous 26-51-710 26-51-711 26-51-712 26-51-713 26-51-714 26-51-715 26-51-716 26-51-717 26-51-718 26-51-719 26-51-720 26-51-721 26-51-722 26-51-723 NextLast modified: November 15, 2016