As Amended
SEC. 27-31-45. Computer software.
Computer software shall be exempt from ad valorem taxation. For purposes of this section, computer software shall include any program or routine used to cause a computer to perform a specific task or set of tasks, including without limitation, system and application programs and all documentation related thereto.
SOURCES: Laws, 1991, ch. 532, Sec. 1; 1992, ch. 514, Sec. 1, eff from and after July 1, 1992.