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This entry was published on 2014-09-22
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SECTION 1166
Transitional provisions
Tax (TAX) CHAPTER 60, ARTICLE 28-A
§ 1166. Transitional provisions. With respect to the tax imposed under
section eleven hundred sixty of this article effective June first,
nineteen hundred ninety, the provisions of subdivision (a) of section
eleven hundred six of this chapter shall apply, except that for the
purposes of this section, all references in said subdivision (a) of such
section eleven hundred six to August first, nineteen hundred sixty-five,
shall be read as referring to the effective date of such section eleven
hundred sixty, and all references in said subdivision (a) of such
section eleven hundred six to April first, nineteen hundred sixty-five
shall be read as referring to the date four months prior to the
effective date of such section eleven hundred sixty. Nothing herein
contained shall be deemed to change the taxable status of any sale or
use which occurred prior to such effective date, and provided further
that the reference in subdivision one of section eleven hundred eighteen
of this chapter to August first, nineteen hundred sixty-five, shall be
read as referring to the effective date of section eleven hundred sixty
of this article.