South Carolina § 12-2-30 Repealed or amended act or code section remaining in force for limited purposes.

South Carolina Statutes

§ 12-2-30 — Repealed or amended act or code section remaining in force for limited purposes.

South Carolina § 12-2-30

Title 12TAXATION

Ch. 2GENERAL PROVISIONS

This text of South Carolina § 12-2-30 (Repealed or amended act or code section remaining in force for limited purposes.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 12-2-30 (2026).

Text

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 The repealed or amended code section or act must be treated as remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of the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

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 The repealed or amended code section or act must be treated as remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of the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