Due consideration shall be given in the interpretation of this article to applicable sections of the U.S. Internal Revenue Code in effect from time to time, its rulings and regulations provided such Code, rulings, and regulations are not in direct conflict with any portion of this article.
(Code 1975, §40-14-103; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §14.)Due consideration shall be given in the interpretation of this article to applicable sections of the U.S. Internal Revenue Code in effect from time to time, its rulings and regulations provided such Code, rulings, and regulations are not in direct conflict with any portion of this article.
(Code 1975, §40-14-103; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §14.)
Due consideration shall be given in the interpretation of this article to applicable sections of the U.S. Internal Revenue Code in effect from time to time, its rulings and regulations provided such Code, rulings, and regulations are not in direct conflict with any portion of this article.
(Code 1975, §40-14-103; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §14.)