Supplementary Provisions, Article 2Application of Provisions on Interest on Refund

The provisions of Article 17-4, paragraph (1) of the Local Tax Act after the amendment (hereinafter referred to as the "New Act") apply to the amount to be added to an overpayment for which expenditure for a refund is determined, or which is appropriated, on or after April 1, 1975 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the amount to be added to an overpayment for which expenditure for a refund was determined, or which was appropriated, before the Effective Date.