[Repealed]

Repealed by Act 2017, No. 1042,§ 2, eff. for tax years beginning on or after 1/1/2018. Acts 1997, No. 1168, § 2. Repealed by Act 2017, No. 1042,§ 2, eff. for tax years beginning on or after 1/1/2018. Acts 1997, No. 1168, § 2.