IC 1-1-5.5-3: No effect of P.L.217-1987 on rights or liabilities accrued, penalties incurred, or proceedings begun

Sec. 3. A SECTION of P.L.217-1987 does not affect:

(1) rights or liabilities accrued;

(2) penalties incurred; or

(3) proceedings begun;

before July 1, 1987. Those rights liabilities, penalties, and proceedings continue and shall be imposed and enforced under prior law as if P.L.217-1987 had not been enacted.