47
CurrentJoint and several liability
Part 4Payments and refunds of tax and other amounts
Division 5Recovery of tax and other amounts
Subdivision 1Recovery from taxpayers
47 Joint and several liability
(1)
If 2 or more taxpayers are liable under a tax law to pay an amount, the commissioner may recover the whole or part of the amount from any 1 or more of them.
(2)
Subsection (1) does not affect the right of a taxpayer who pays an amount to recover a contribution from another person jointly or severally liable for the whole or part of the amount.
This Act’s bill:Explanatory memorandum
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