Effective date

The provisions of this Act shall be applicable to all income earned or accrued in the income years, both calendar and fiscal, beginning on or after January 1, 1961. Acts 1961, No. 413, § 22; A.S.A. 1947, § 84-2073n. The provisions of this Act shall be applicable to all income earned or accrued in the income years, both calendar and fiscal, beginning on or after January 1, 1961. Acts 1961, No. 413, § 22; A.S.A. 1947, § 84-2073n.