This part 38 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the unwanted horse fund voluntary contribution will no longer appear on the individual income tax return form due to a failure to meet the requirements of section 39-22-1001 (5)(a).
Source: L. 2010: Entire part added, (SB 10-139), ch. 305, p. 1441, § 1, effective August 11. L. 2013: Entire section amended, (HB 13-1164), ch. 62, p. 207, § 2, effective August 7. L. 2016: Entire section amended, (HB 16-1297), ch. 92, p. 260, § 13, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 225, § 13, effective September 7.