IC 1-1-5.5-1: No effect of P.L.30-1987 on rights or liabilities accrued, penalties incurred, or proceedings begun

Sec. 1. A SECTION of P.L.30-1987 does not affect any:

(1) rights or liabilities accrued;

(2) penalties incurred; or

(3) proceedings begun;

before the effective date of that SECTION. Those rights, liabilities, penalties, and proceedings continue and shall be imposed and enforced under prior law as if that SECTION of P.L.30-1987 had not been enacted.