Citation to prior law; continued effect of rules
Sec. 19. (a) If a provision of the prior county adjusted gross
income tax law (IC 6-3.5-1) has been replaced in the same form or in
a restated form, by a provision of this chapter, then a citation to the
provision of the prior law shall be construed as a citation to the
corresponding provision of this chapter.
(b) Any rule adopted under, and applicable to, the prior county
adjusted gross income tax law (IC 6-3.5-1) continues in effect under
this chapter if the provisions under which it was adopted and to
which it was applicable were replaced, in the same or restated form,
by corresponding provisions of this chapter.
As added by P.L.73-1983, SEC.2.
Last modified: May 28, 2006