7-64-202 - Taxpayer income Limitation on eligibility [For contingent amendment, see the Compiler's Notes].

7-64-202. Taxpayer income Limitation on eligibility [For contingent amendment, see the Compiler's Notes].

No taxpayer or taxpayers whose income exceeds twelve thousand dollars ($12,000) annually shall be eligible for the tax deferral provided for in this part.

[Acts 1980, ch. 659, § 2; 1998, ch. 802, § 1.]