59-10-546. Application of former law.
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59-10-546. Application of former law.
Nothing in this chapter applies to or affects any tax, interest, or additions to tax or penalties, imposed by or due under former Title 59, Chapter 14, Cigarette and Tobacco Tax and Licensing Act , in respect of taxable years commencing before January 1, 1973.
Renumbered and Amended by Chapter 2 , 1987 General Session