SECTION 1. Section 38 of chapter 63 of the General Laws, as appearing in the 2000 Official Edition, is hereby amended by striking out “, or a mutual fund service corporation to the extent of its mutual fund sales described in subsection (m)," in line s 32 and 33.
SECTION 2. Section 38 of said chapter 63 is hereby further amended by striking out subsection (m).
SECTION 3. Sections 1 and 2 shall be effective for tax years beginning on or after January 1, 2012.
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