Recovery of tax: notice powers compel payers or holders to remit funds to satisfy arrears, with objection and liability rules.

Assessing Officers and Tax Recovery Officers may recover tax arrears by requiring payers, including salary payers and third parties holding money for an assessee, to remit sums sufficient to satisfy arrears; notices to joint account holders carry presumptions as to shares, must be copied to the assessee and joint holders, render subsequent claims void, allow sworn objections, and, if disregarded or falsely denied, create personal liability or conversion into an assessee in default with attendant enforcement consequences.

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