Repeal and saving provisions preserve pre-existing rights, liabilities and ongoing tax proceedings despite statutory repeal.

Repeal and saving provisions preserve continuity when specified state statutes are repealed, protecting existing rights, liabilities, exemptions and ongoing tax-related proceedings. Repeal does not revive expired matters or affect prior operation of repealed or amended laws; tax exemptions granted earlier do not continue as privileges. The framework maintains the enforceability and recovery of tax, surcharge, penalty, interest and forfeiture and permits investigations, assessments and procedural continuations, including appeals and reviews, as if the earlier statutes remained in force.

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