Section 10-603 - Computation of State income tax - In year of rate change.
§ 10-603. Computation of State income tax - In year of rate change.
Unless an act that changes the State income tax rate provides otherwise, if the rate changes on a date other than the 1st day of the taxable year of a person, the person shall compute State income tax using the tax rate that applies to each part of the year.
[An. Code 1957, art. 81, § 285; 1988, ch. 2, § 1.]