Former subsections (n) to (w) now part of §235-2.45.

The 1999 amendment applies to taxable years beginning after December 31, 1998. L 1999, c 198, §5, c 253, §7, and c 270, §4.

The 2000 amendment applies to taxable years beginning after December 31, 1999. L 2000, c 148, §5, c 174, §6, and c 297, §35(1).