Tax payable to the commissioner

In force

(1)

Tax that is payable is payable to the commissioner, who may recover any amount unpaid in a court of competent jurisdiction as a debt to the commissioner.

(2)

The commissioner has the same powers and remedies in relation to the trustee of a deceased person for the recovery of tax from the person’s estate as the commissioner would have in relation to the person if the person were alive.

This Act’s bill:Explanatory statement Second reading speech

Research tools for this sectionSubscription

Cited by Analyse Interrogate History Equivalents

The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.

48 Tax payable to the commissioner