Section 7-2-7.3 - Exemption; 2005 taxable year rebate.   (Effective for 2005 tax year.)

7-2-7.3. Exemption; 2005 taxable year rebate.   (Effective for 2005 tax year.)

The tax rebate made for the 2005 taxable year pursuant to this 2005 act is exempt from state income tax.