9-8a-506. Charitable contribution for tax purposes.
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Effective 7/1/2023
9-8a-506. Charitable contribution for tax purposes.
Any conveyance of a preservation easement may be deemed a charitable contribution for tax purposes in accordance with the laws, rules, and regulations pertaining to charitable contributions of interests in real property.
Renumbered and Amended by Chapter 160 , 2023 General Session