Supplementary Provisions, Article 29

The provisions of Article 321-13, paragraph (2) of the New Act apply from corporate municipal inhabitant tax for business years for which the return due date under the first sentence of Article 321-8, paragraph (1) of the New Act arrives on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years for which that return due date arrived before that date.