85-3-51 - Exemptions allowed to residents only.
§ 85-3-51. Exemptions allowed to residents only.
The exemptions in this chapter shall be allowed in favor of residents of this state only.
Sources: Codes, 1892, § 1986; 1906, § 2162; Hemingway's 1917, § 1838; 1930, § 1781; 1942, § 333.