161, §15, 18, 19. 2019repealappliesretroactivelytoJanuary1,2019,fortaxyearsbeginningonorafterthatdate;forprovisionsrelatingtoagricultural assetstransfertaxcreditapplicationsapprovedbeforeMay21,2019,applicabilityofpriortaxcredits,andcontinuanceofcarryover provisions;see2019Acts,ch161,§16,17,19
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