THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 28, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.

The department shall report to the Fiscal Division of the Legislative Services Agency on an annual basis the total annual number of deductions claimed and total amount of deposits deducted pursuant to this chapter, and the number of taxpayers who claimed a first-time and second chance home buyer deduction that did not expend the funds pursuant to subsection (e) of Section 24-11-7, or were subjected to the penalty provisions of Section 24-11-8.

(Act 2018-467, §2.)