CHAPTER 11. TAXATION.

ARTICLE 23. BUSINESS FRANCHISE TAX.

§11-23-26. Effective date.

The provisions of this article as amended or added by this act shall take effect on July 1, 1988, and apply to all taxable years ending after that date: Provided, That if an effective date is expressly provided in such provision, that specific effective date shall control in lieu of this general effective date provision.

Bill History For §11-23-26

1988 Regular Session
House Bill 4511