Supplementary Provisions, Article 10Application of Provisions on Electricity and Gas Tax

①The provisions of Article 489, paragraphs (1), (2), (4) and (10) of the New Act apply to electricity and gas tax to be imposed on electricity or gas used on or after June 1, 1972 (for electricity and gas tax subject to special collection, that relating to charges to be collected on or after that date), and for electricity and gas tax imposed on electricity or gas used before that date (for electricity and gas tax subject to special collection, that relating to charges that were collected, or should have been collected, before that date), the provisions then in force continue to govern.

②The provisions of Article 490-2, paragraph (1) of the New Act apply to electricity and gas tax to be imposed on electricity or gas used on or after the Effective Date (for electricity and gas tax subject to special collection, that relating to charges to be collected on or after that date), and for electricity and gas tax imposed on electricity or gas used before that date (for electricity and gas tax subject to special collection, that relating to charges that were collected, or should have been collected, before that date), the provisions then in force continue to govern.