Repeal of provisional tax collection law removes the prior statutory framework and leaves collection governed by the new enactment. Section 6 effects the repeal of the earlier Provisional Collection of Taxes Act, thereby abrogating that statute and leaving provisional tax collection to ... Summary
Repeal of provisional tax collection law removes the prior statutory framework and leaves collection governed by the new enactment.
Section 6 effects the repeal of the earlier Provisional Collection of Taxes Act, thereby abrogating that statute and leaving provisional tax collection to be governed by the current enactment or other implementing measures, subject to any transitional or consequential provisions elsewhere in the instrument.
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