§292.1. Special authority for the secretary with respect to military service in the Persian Gulf area
Notwithstanding any provisions of law to the contrary, the secretary shall grant certain relief to military personnel for service in the Persian Gulf area or associated with Operation Desert Shield to the full extent of such relief granted by federal law.
Acts 1991, No. 889, §1, eff. for taxable years beginning on or after Jan. 1, 1990.