47D
In forceRecovery of fees paid by commissioner
Part 4Payments and refunds of tax and other amounts
Division 5Recovery of tax and other amounts
Subdivision 1ARegistration and release of charges
47D Recovery of fees paid by commissioner
(1)
This section applies if the commissioner pays, to the registrar, a fee mentioned in section 47B(4) or 47C(5).
(2)
The commissioner may recover the amount of the fee from the person or persons liable for payment of the fee.
This Act’s bill:Explanatory memorandum
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