Article 72-106Calculation of Delinquent Tax, etc. Concerning the Cargo Levy

①The calculation of delinquent tax and penalty tax concerning the cargo levy, delinquent tax and penalty tax concerning consumption tax, and the amounts relating to exemption from those delinquent taxes (hereinafter in this Article referred to as "delinquent tax, etc.") is to be made on the combined amount of the cargo levy and consumption tax, and the amount obtained by apportioning the delinquent tax, etc. so calculated in proportion to the amounts of the cargo levy and consumption tax that formed the basis of the calculation is the amount of delinquent tax, etc. concerning the cargo levy or consumption tax respectively.

②The calculation of interest on refund concerning the cargo levy and consumption tax is to be made on the combined amount of refunds or overpayments or payments by mistake concerning the cargo levy and consumption tax, and the amount obtained by apportioning the interest on refund so calculated in proportion to the amounts of the refunds or overpayments or payments by mistake concerning the cargo levy and consumption tax that formed the basis of the calculation is the amount of interest on refund concerning the cargo levy or consumption tax respectively.

③The calculation of fractions in calculating delinquent tax, etc. and interest on refund concerning the cargo levy and consumption tax under the preceding two paragraphs is to be made by treating the cargo levy and consumption tax as one tax.