Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Prospective or retrospective effect of amendments affects whether clarificatory, substantive, curative, or evidentiary changes relate back or operate forward. Determination whether an amendment is prospective or retrospective depends on examining the statute's scheme before and after amendment; clarificatory amendments are treated as retrospective as declarations of long standing legislative intent, substantive amendments altering rights require clear wording to be retrospective, curative amendments may relate back to remedied provisions, and amendments prescribing evidentiary or uniform valuation methods may be given retrospective effect to secure uniformity.
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.
Prospective or retrospective effect of amendments affects whether clarificatory, substantive, curative, or evidentiary changes relate back or operate forward.
Determination whether an amendment is prospective or retrospective depends on examining the statute's scheme before and after amendment; clarificatory amendments are treated as retrospective as declarations of long standing legislative intent, substantive amendments altering rights require clear wording to be retrospective, curative amendments may relate back to remedied provisions, and amendments prescribing evidentiary or uniform valuation methods may be given retrospective effect to secure uniformity.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.