Construction of act; refunds; tax liability incurred prior to effective date

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13:1E-125. Construction of act; refunds; tax liability incurred prior to effective date

Nothing herein provided shall be construed to authorize a refund of taxes paid or to relieve any tax liability incurred prior to the effective date of this act.

L.1983, c. 267, s. 3, eff. July 14, 1983.


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