39-22-626. Applicability of amendments to this article to income tax years

39-22-626. Applicability of amendments to this article to income tax years. For purposes of determining the applicability of any addition to, modification of, or deletion from this article, an income tax year which varies from a fifty-two to a fifty-three week period shall be deemed to have commenced on the first day of the calendar month beginning nearest to the first day of the fifty-two or fifty-three week year.