Home Table of Contents

§ 8295. Saving clause

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XII. Cigarette Tax (Refs & Annos)
Part XII. Saving Clause; Payment; Repealer
72 P.S. § 8295
§ 8295. Saving clause
(a) This article shall be deemed to be a continuation of prior law. All cigarette tax stamps and licenses sold or issued pursuant to any act repealed hereby shall continue in full force and effect in accordance with their terms and any cigarettes upon which tax has once been paid shall not be taxed a second time. All licenses issued after the effective date of this article shall be issued in accordance with the requirements of and the schedule of fees provided in this article. The enactment of this article shall not affect or impair any act done or right existing or accrued or affect any action presently pending before a court involving the enactment or validity of the article or any criminal suit, action, proceeding or prosecution to enforce any right acquired or prosecute any violation committed under the provisions of any law repealed hereby.
(b) If any section, sentence, clause or part of this article is for any reason held to be unconstitutional, the decision of the court shall not affect or impair the remaining provisions of this article. It is hereby declared to be the legislative intent that this article would have been adopted had such unconstitutional section, sentence, clause or part thereof not been included therein.

Credits

1971, March 4, P.L. 6, No. 2, art. XII, § 1295, added 1981, Dec. 21, P.L. 482, No. 141, § 5, effective in 30 days.
72 P.S. § 8295, PA ST 72 P.S. § 8295
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document