Supplementary Provisions, Article 2Transitional Measures concerning Secondary Tax Liability

The provisions of Article 11-2 of the Local Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to local government levies that fall into delinquency on or after the date of enforcement of the provisions set forth in item (iii) of the preceding Article, and the provisions then in force continue to govern local government levies that are delinquent before that date.