Supplementary Provisions, Article 9Transitional Measures Concerning Light Oil Delivery Tax

With regard to the rate of light oil delivery tax to be imposed in the case where the taking delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) of the Local Tax Act, the sale of fuel hydrocarbon oil under paragraph (3) of that Article, the sale of light oil or fuel hydrocarbon oil under paragraph (4) of that Article, the consumption of hydrocarbon oil under paragraph (5) of that Article, or the consumption, transfer or import of light oil under the items of Article 144-3, paragraph (1) of that Act is carried out before the Effective Date, or in the case where a special collection agent for light oil delivery tax has come to fall under the provisions of Article 144-2, paragraph (6) of that Act before the Effective Date, the provisions then in force continue to govern.