Other taxes not in lieu of income tax.

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All taxes, required to be paid under any other law of this state in which law it is stated either, that such taxes are to be in lieu of other taxes, or that the property on which the tax is levied shall be subject to no other form of tax than therein provided, are hereby declared to be in lieu of general ad valorem property taxes, and shall not be construed to be in lieu of the net income tax hereby levied.

Added by Laws 1971, c. 137, § 27, emerg. eff. May 11, 1971.


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