Supplementary Provisions, Article 2Application of Provisions on Exemption from Delinquency Charge

The provisions of Articles 15-9 and 20-9-3 of the Local Tax Act as amended by Article 1 (hereinafter referred to as the "New Act") apply to delinquency charge paid, remitted or collected on or after April 1, 1966 (hereinafter referred to as the "Effective Date"); provided, however, that the provisions then in force continue to govern the portion of the amount of that delinquency charge corresponding to a period before that date.