6
In forceImpressed stamps
6 Impressed stamps
(1)
Unless the Commissioner otherwise determines, a person requiring an impressed stamp must—
(a)
lodge with the Commissioner the instrument or other material to be stamped together with a requisition to the Commissioner; and
(b)
pay in advance to the Commissioner the value of the stamp to be impressed.
(2)
The
Commissioner may determine the manner in which the value of a stamp must be paid.
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.