Section 40-18-2.1 Income of foreign missionary exempt.
Section 40-18-2.1
Income of foreign missionary exempt.
All income earned from any missionary service rendered by a foreign missionary while he or she is physically present in a foreign country or countries for a minimum of 24 months and is employed or appointed by a church or other like religious organization is hereby exempted from any state income taxation or like taxation by whatever name called.
(Acts 1984, 1st Ex. Sess., No. 84-816, p. 249.)