13:1E-125 - Construction of act;  refunds;  tax liability incurred prior to  effective date

13:1E-125.  Construction of act;  refunds;  tax liability incurred prior to  effective date
    Nothing herein provided shall be construed to authorize a refund of taxes paid or to relieve any tax liability incurred prior to the effective date of this act.

     L.1983, c. 267, s. 3, eff. July 14, 1983.