2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 2 - GENERAL PROVISIONS
SECTION 12-2-30. Repealed or amended act or code section remaining in force for limited purposes.
The repeal or amendment of a code section or act does not release or extinguish any tax, interest, penalty, forfeiture, or liability incurred, unless the repealing section or act expressly so provides. The repealed or amended code section or act must be treated as remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of the tax, interest, penalty, forfeiture, or liability.
HISTORY: 1991 Act No. 50, Section 1.
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