OFFICIAL GAZETTE

or arrearage charges which has become excessive
on account of the reduction under the provision
of paragraph 21 or 22 is refunded or
credited.
25 The Income Tax Law shall be partially amended
as follows:
In Article 36 paragraph 7, "demand-charges"
shall be deleted.
In Article 43 paragraph 3, "has distributed
its assets" shall be amended as "has distributed
or delivered its residual assets", "the liquidators"
as "the liquidators and the person who
received the residual assets by the distribution
or the delivery"; and the following proviso shall
be added to the same'paragraph:
; provided that, the liquidators shall be
liable to pay the tax to the extent of the
value of the distributed or delivered property,
and the person who received the residual assets
by distribution or delivery shall be liable
to the extent of the value of the received
property.
The following one paragraph shall be added
in the same Article:
The provision of the proviso to the preceding
Article shall not preclude the application
of Article 29 of the National Tax Collection
Law.
26 The Corporation Tax Law shall be partially
amended as follows:
In Article 26-(3) paragraph 5, "demandcharges"
shall be deleted.
In Article 27, "has distributed its residual
assets" shall be amended as "has distributed or
delivered its residual assets", "the residual assets
have been distributed" as "the residual assets
have been distributed or delivered", and
"the recipients of the residual assets" shall be
amended as "the recipients of the residual assejbs
by distribution or delivery"; and the proviso
to the same Article shall be amended as
follows :
; provided that, the liquidators shall be
liable to pay the tax to the extent of the
value of the distributed or delivered property
and the person who received the residual property
by distribution or delivery shall be liable
to the extent of the value of the received
property.
The following one paragraph shall be added
to the same Article:
The provision of the proviso to the preceding
paragraph shall not preclude the application
of the provision of Article 29 of the
National Tax Collection Law.
27 The Accessions Tax Law (Law No. 73 of
1950) shall be partially amended as follows:
In Article 40 paragraph 5, ", charge for pressing"
shall be deleted.
u
28 The Assets Revaluation Law (Law No. 110
of 1950) shall be partially amended as follows:
In Article 63 paragraph 1, "has distributed
its residual assets" shall be amended as "has
distributed or delivered its residual assets", and
"the distribution of the residual assets" as "the
distribution or delivery of the residual assets";
and the proviso to the same paragraph
shall be amended as follows:
; provided that the liquidators shall be liable
to pay the tax to the extent of the value
of the distributed or delivered property, and
the person who received the residual assets
by distribution or delivery shall be liable to
the extent of the value of the received property.
Paragraph 2 of the same Article shall be
"made paragraph 3; and the following one paragraph
shall be added next to paragraph 1 of
the same Article:
2 The provision of the proviso to Ihe preceding
paragraph shall not preclude the application
of the provision of Article 29 of the National
Tax Collection Law (Law No. "21 of 1897).
In Article 64, "(Law No. 21 of 1897)" shall
be deleted.
29 The Liquor Tax Law (Law No. 35 of 1940)
shall be partially amended as follows:
In Article 46 paragraph 2, "demand-charges
for taxpayment" shall be deleted.
30 The Commodity Tax Law (Law No. 40 of
1940) shall be partially amended as follows:
In Article 10-(3) paragraph 2, "demand
charges for taxpayment" shall be deleted.
31 The Sugar Excise Law (Law No. 13 of 1901)
shall be partially amended as follows:
In Article 4-(3) paragraph 2, "the demandcharges
for taxpayment" shall be deleted.
32 The Gasoline Tax Law (Law No. 44 of 1949)
shall tbe partially amended as follows:
In Article 5-(2) paragraph 2, "demand
charge" shall be deleted.
33 The provisions of Article 43 paragraph 3 and
4 of the Income Tax Law, Article^27 of the
Corporation Tax Law or Article 63 paragraph
1 or 2 of the Assets Revaluation Law after
amendments under the provisions of paragraph
25, 26 or 28 shall apply to the tax to be collected
in accordance with the provision of Article 43
paragraph 1 of the Income Tax Law, the corporation
tax and the assets revaluation tax imposabla
upon the corporation which has distributed
or delivered its residual assets after
the enforcement of this Law, but the old provisions
shall still prevail as for these taxes if
the corporation has distributed its residual assets
before the enforcement of this Law.
34 The Health Insurance, Law (Law No.'70 of
1922) shall be partially amended as follows;