Section 44-30-97 Repealed.
§ 44-30-97. Repealed.
History of Section. (P.L. 1993, ch. 245, § 1; P.L. 1993, ch. 461, § 1; Repealed by P.L. 2004, ch. 595, art. 17, § 10, effective July 30, 2004, and applicable to tax years beginning on or after January 1, 2005.)