Sec. 11. (a) P.L.1-1993 is intended to resolve technical conflicts among acts enacted by the general assembly and to correct other technical errors. P.L.1-1993 is not intended to change the effective date of any statute or otherwise result in any substantive change in the law.

     (b) A SECTION of P.L.1-1993 does not affect any:

(1) rights or liabilities accrued, including the right to carry forward tax credits accrued under an expired statute that is repealed by P.L.1-1993 and the duties under an agreement authorized under an expired statute that is repealed by P.L.1-1993;

(2) penalties incurred;

(3) violations committed; or

(4) proceedings begun;

before the effective date of the SECTION of P.L.1-1993. Those rights, liabilities, penalties, offenses, and proceedings continue and shall be imposed and enforced under prior law as if that SECTION of P.L.1-1993 had not been enacted.

     (c) Any reference in any statute or rule to a statute that is repealed and replaced in the same or a different form in P.L.1-1993 shall be treated after the effective date of the new provision as a reference to the new provision.

As added by P.L.220-2011, SEC.5.