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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Repeal and saving: repeal of prior tax statutes preserves existing tax liabilities, investigations, and legal proceedings intact.</h1> The repeal of specified State tax statutes does not revive lapsed provisions, affect prior operation of those Acts, or extinguish rights, obligations or liabilities accrued under them. Tax exemptions notified may terminate if rescinded on or after the appointed day. Repeal does not bar collection of taxes, surcharges, penalties, interest, forfeitures, or related investigations, assessments, adjudications and recovery, which may proceed as if the earlier enactments remained in force. Pending and subsequent proceedings, including appeals and reviews, continue under the repealed or amended enactments, and the State general clauses law continues to govern effects of repeal.

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