40-14A-37
Section 40-14A-37 (Repealed for taxable years beginning on or after January 1, 2002.) Dissolution,
etc., of corporations. Whenever a corporation organized or incorporated under the laws of
this state is dissolved, terminated, liquidated, or otherwise wound-up, by an agreement of
the stockholders filed in the office of the judge of probate of the county wherein the corporation
was organized, the judge of probate shall at once give notice to the department and Secretary
of State of the dissolution event, with name of the taxpayer and the date of dissolution,
termination, liquidation, or other winding-up. When a dissolution of a corporation organized
or incorporated under the laws of this state takes place by judgment of a court, upon the
filing of a complaint under the laws of this state by the creditors, stockholders, or others,
the clerk of the court shall at once notify the department and Secretary of State of such
dissolution, termination, liquidation, or other winding up. In any...
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40-18-341
Section 40-18-341 Expense of qualified irrigation equipment. Notwithstanding any other provision
of law to the contrary, for all tax years beginning after December 31, 2011, any agricultural
trade or business may elect to expense qualified irrigation equipment under the provisions
of 26 U.S.C. §179, as such section existed on January 1, 2011. (Act 2012-391, p. 1049, §2.)...

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45-37-123.135
Section 45-37-123.135 Annual benefit attributable to mandatory employee contributions. (a)
Effective for limitation years beginning on and after December 31, 2001, in the case of mandatory
employee contributions as defined in § 411(c)(2)(C), Internal Revenue Code, and Treasury
Regulation § 1.411(c)-1(c)(4), or contributions that would be mandatory employee contributions
if § 411, Internal Revenue Code, applied to the plan, the annual benefit attributable to
such mandatory employee contributions is determined by applying the factors applicable to
mandatory employee contributions as described in § 411(c)(2)(B) and (C), Internal Revenue
Code, and regulations promulgated under § 411, Internal Revenue Code, to those contributions
to determine the amount of a straight life annuity commencing at the annuity starting date,
regardless of whether the requirements of § 411 and § 417, Internal Revenue Code, apply.
(b) For purposes of applying such factors to the plan, the applicable...
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19-3-281
Section 19-3-281 Expenses - Trust estates. Repealed by Act 2000-675, § 2, and Act 2001-344,
§ 1, effective January 1, 2001. (Acts 1939, No. 572, p. 902; Code 1940, T. 58, §86.)...

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19-3-282
Section 19-3-282 Expenses - Nontrust estates. Repealed by Act 2000-675, § 2, and Act 2001-344,
§ 1, effective January 1, 2001. (Acts 1939, No. 572, p. 902; Code 1940, T. 58, §87.)...

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35-12-27
Section 35-12-27 Intangible property held by fiduciaries. Repealed by Act 2004-440, p. 755,
§2, effective May 12, 2004. (Acts 1971, No. 63, p. 101, §7; Acts 1991, 1st Ex. Sess., No.
91-788, §4.)...
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45-37-123.132
Section 45-37-123.132 Adjustments to annual benefit and limitations. (a) Adjustment if fewer
than 10 years. Effective for limitation years ending after December 31, 2001, if a member
has fewer than 10 years of participation in the plan, then the defined benefit dollar limitation
of Section 45-37-123.131(a) shall be multiplied by a fraction, the numerator of which is the
number of years, or part thereof, of participation in the plan, and the denominator of which
is 10. However, in no event shall such fraction be less than one-tenth. Notwithstanding the
foregoing, no adjustment shall be made to the defined benefit dollar limitation for a distribution
on account of a member becoming disabled by reason of personal injuries or sickness, or as
a result of the death of a member. For purposes of this subsection, a year of participation
means each accrual computation period for which the following conditions are met: The member
is credited with a period of service for benefit accrual purposes,...
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8-6-73
Section 8-6-73 (Repealed effective January 1, 1997) Tax obligations not affected. This article
does not affect any obligation of a corporation or transfer agent with respect to estate,
inheritance, succession, or other taxes imposed by the laws of this state. (Acts 1961, No.
1016, p. 1593, §9.)...
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40-1-38
Section 40-1-38 Trial tax. Repealed by Act 99-427, p. 759, §12, effective June 10, 1999. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §20.)...
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40-14-43
Section 40-14-43 Remittance of tax. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As
to effective date see the Code Commissioner's Notes in the code supplement.. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §350; Acts 1955, 2nd Ex. Sess., No. 74, p.
191, §3; Acts 1971, 1st Ex. Sess., No. 103, p. 184, §3;
Acts 1973, No. 820, p. 1286; Acts 1983, No. 83-745, p. 1233, §1.)...
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