For purposes of this chapter:
(1) "Company" means any corporation, partnership, limited liability company, or other business entity.
(2) "Department" means the Department of Revenue.
(3) "Motorsports entertainment complex" has the same meaning as provided in Section 12-21-2425.
HISTORY: 2018 Act No. 257 (H.4009), Section 1, eff July 2, 2018.
Editor's Note
2018 Act No. 257, Section 2, provides as follows:
"SECTION 2. Except where specified otherwise, this act takes effect upon approval by the Governor and applies to tax years beginning after 2017."