S105 - 2021 Appropriations Act. (SL 2021-180)

Overview: Section 42.4 of S.L. 2021-180 (2021 Appropriations Act) updates the reference to the Internal Revenue Code used in defining and determining certain State tax provisions from May 1, 2020, to April 1, 2021.

This section became effective when the act became law on July 1, 2021.