Supplementary Provisions, Article 3Application of Provisions on Appropriation of Local Government Levies Overpaid or Paid by Mistake

The provisions of Article 17, paragraph (2) and Article 47, paragraph (1) of the New Act also apply to local government levies relating to overpayment or payment by mistake before the date of enforcement of this Act (excluding the portion relating to the proviso to Article 1 of the Supplementary Provisions; the same applies hereinafter in Article 5 of the Supplementary Provisions).