26. It repeals a redundant definition of "person" from the estate tax law. A similar definition exists in the uniform administrative provisions that apply to all taxes.

27. It combines the cigarette tax imposed by Title 36, section 4365 and the additional cigarette tax imposed by Title 36, section 4366-D into a single tax that is equal to the sum of the 2 existing taxes.

28. It simplifies the tobacco products tax law by deleting references to tax rates that are no longer in effect.

29. It repeals a redundant statute related to giving notice under the real estate transfer tax law. The uniform administrative provisions include a similar provision that is applicable to all taxes.

30. It repeals unnecessary and ineffective provisions relating to bankruptcy.

31. It clarifies that individual income tax modifications related to increased federal expense limitations are based on the expense actually used in the year the asset is placed in service.

32. It clarifies that individual income tax modifications related to the federal work opportunity credit and the empowerment zone employment credit cannot be claimed more than once.

33. It clarifies that corporate income tax modifications related to increased federal expense limitations are based on the expense actually used in the year the asset is placed in service.

34. It clarifies that corporate income tax modifications related to the federal work opportunity credit and the empowerment zone employment credit cannot be claimed more than once.

35. It clarifies the amount of corporate income tax adjustments relating to federal net operating loss carry-backs.

36. It clarifies the statute of limitations regarding income tax claims for credit or refund to explicitly state that a