§ 10001. Saving clause
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 10001
§ 10001. Saving clause
(a) Notwithstanding anything contained in any law to the contrary, the validity of any ordinance or part of any ordinance or any resolution or part of any resolution, and any amendments or supplements thereto now or hereinafter enacted or adopted by any political subdivision of this Commonwealth for or relating to the imposition, levy or collection of any tax, shall not be affected or impaired by anything contained in this code.
(b) Nothing contained in this code shall be construed to relieve any person, corporation or other entity from the filing returns or from any taxes, penalties or interest imposed by the provisions of any laws which were in effect prior to being repealed by this code, or affect or terminate any petitions, investigations, prosecutions, legal or otherwise, or other proceedings pending under the provisions of any such laws or prevent the commencement or further prosecution of any proceedings by the proper authorities of the Commonwealth for violation of any such laws or for the assessment, settlement, collection or recovery of taxes, penalties or interest due to the Commonwealth under any of the laws which were in effect prior to being repealed by this code.
Credits
1971, March 4, P.L. 6, No. 2, art. XII, § 1201 (72 P.S. § 8201). Amended 1971, Sept. 9, P.L. 437, No. 105, § 3, imd. effective. Renumbered as art. XXX, § 3001 by 1981, Dec. 21, P.L. 482, No. 141, § 6, imd. effective.
72 P.S. § 10001, PA ST 72 P.S. § 10001
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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