Section 11. This act shall become effective immediately upon its final enactment, and its provisions shall be applicable to settlements of tax for the calendar year ending the thirty-first day of December, one thousand nine hundred forty-four, or fiscal year ending in the calendar year one thousand nine hundred forty-five and every year thereafter.
Section 11
Act 360 of 1945, § 11, under "CO-OPERATIVE AGRICULTURAL ASSOCIATION CORPORATE NET INCOME TAX ACT".
Act 360 of 1945, § 11