Effective July 1, 2002, chapter 415B referred to in paragraph (3)(B) is repealed. For provisions effective July 1, 2002, see chapter 414D.

Options available to director of taxation to remedy constitutional defect in §237-24(18)(C) (1992) and appellant’s entitlement to refund if director chose refund as a remedy, discussed. 76 H. 1, 868 P.2d 419.