27-57-45 - Effect of prior law.
§ 27-57-45. Effect of prior law.
This article shall not release or relinquish any liability or penalty incurred or right accrued under the provisions of Chapter 588, Laws of 1966, as they existed before the effective date of this article, and such provisions shall be considered as remaining in force for the purpose of instituting or sustaining any proper action or prosecution for the enforcement of any such liability, penalty or right. Such provisions shall govern the reporting and payment of taxes on lubricating oil received, sold, distributed or used by bonded distributors or other persons before the effective date of this article. Any and all matters, orders, hearings, and proceedings pending before the comptroller or before any court under provisions of such prior law shall continue with the same effect as though such prior provisions were not amended or repealed.
Sources: Codes, 1942, § 10078-22; Laws, 1969 Ex Sess, ch. 56, § 22, eff from and after January 1, 1970.