Supplementary Provisions, Article 2Transitional Measures concerning Secondary Tax Liability

The provisions of Article 11-9 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to local government levies evaded or refunded by deception or other wrongful acts on or after the date of enforcement of the provisions set forth in item (ii) of the preceding Article (hereinafter referred to as the "Item 2 Effective Date").