[Repealed]

Repealed by Act 2015, No. 399,§ 1, eff. for tax years beginning on or after January 1, 2015. Acts 1993, No. 471, §§ 1-4. Repealed by Act 2015, No. 399,§ 1, eff. for tax years beginning on or after January 1, 2015. Acts 1993, No. 471, §§ 1-4.