Sec. 725.
This chapter is effective and applies to all tax years that begin on and after January 1, 2018.
History: Add. 2022, Act 148, Imd. Eff. July 19, 2022 Compiler's Notes: Enacting section 1 of Act 148 of 2022 provides:"Enacting section 1. This amendatory act is retroactive and applies to all tax years that begin on and after January 1, 2018."