Repeal and saving provisions preserve existing tax rights, liabilities and ongoing proceedings despite repeal of specified state tax laws.

Several State tax enactments are repealed on commencement insofar as their subjects are subsumed by the constitutional amendment, and those statutes are treated as the repealed Acts. A saving provision preserves prior operation, rights, obligations, taxes, surcharges, penalties, interest, forfeitures and ongoing or future investigations, assessments, adjudications, recovery of arrears and appellate or other proceedings as if the repealed Acts remained in force, and the effect of repeal under the State Interpretation and General Clauses Act is not prejudiced.

---

---

---