§11-24-3b. General meaning of definition of the term tax haven for
(a) General. -- For purposes of this article and article
twenty-three of this chapter, a jurisdiction that, for a particular
tax year in question is identified by the Organization for Economic
Cooperation and Development as a tax haven or as having a harmful
preferential tax regime means and includes any and all
jurisdictions so identified as of the most recent list or
compilation of jurisdictions issued, published or adopted by the
Organization for Economic Cooperation and Development on or before
the effective date of this section.
(b) Effective date. -- This section as enacted in the year two
thousand eight shall be effective on passage.