2016 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-204 Repeal; savings clause

AZ Rev Stat § 43-204 (2016) What's This?

43-204. Repeal; savings clause

The " income tax act of 1933" , being sections 73-1501 to 73-1551, inclusive, as amended, Arizona code of 1939, is repealed. The " income tax act of 1954" , as amended, Arizona Revised Statutes of 1956, is also repealed. Such repeals shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before such repeals, but all rights and liabilities under such acts shall continue, and may be enforced in the same manner, as if such repeals had not been made. All offenses committed, and all penalties, assessments or forfeitures incurred or imposed under such acts repealed, may be prosecuted and punished in the same manner and with the same effect as if this title had not been passed.

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