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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-2-30: Repealed or amended act or code section remaining in force for limited purposes.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 2 General Provisions

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 The repealed or amended code section or act must be treated as remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of the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.

Collected 2026-09-02T06:34:39Z. Source file · JSON

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