143.143. Provisions of sections 143.131 and 143.141 effective, when.

Provisions of sections 143.131 and 143.141 effective, when.

143.143. The provisions of sections 143.131 to 143.143 shallapply with respect to all taxable years beginning after December31, 1976.

(L. 1977 S.B. 451 § A)