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<h1>Pending refund claims under prior law to be resolved and refunded under that law; rejected amounts lapse.</h1> Pending refund claims filed before the appointed day must be disposed of under the earlier law; amounts accruing to claimants shall be paid or refunded in accordance with that law. Where a claim is fully or partially rejected under the earlier law, the rejected amount shall lapse. A specified subsection of an earlier enactment is preserved as an exception to the general transitional rule.
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