Supplementary Provisions, Article 8

The provisions of Article 73-27-6, paragraph (1) of the Local Tax Act as amended by the provisions set forth in Article 1, item (xiii) of the Supplementary Provisions apply to real property acquisition tax to be imposed on the acquisition of land prescribed in that paragraph on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition, before that date, of land prescribed in Article 73-27-6, paragraph (1) of the Local Tax Act prior to amendment by the provisions set forth in that item.