The change of references in this article from the 'Internal Revenue Code of 1954' to the 'Internal Revenue Code of 1986' shall not affect any act done or any right accrued or accruing before or after such change, but all rights and liabilities shall continue and may be enforced in the same manner as if such references had not been changed.L. 88: Entire section added, p. 1327, § 5, effective April 6.
Colorado Legal Code