Tax collection liability: collectors must remit amounts to government or face show cause, penalty, interest and adjustment measures.

Collectors of amounts representing tax must immediately remit those amounts to the Government regardless of later taxability; failure to remit permits the proper officer to issue a show cause notice and propose a penalty equal to the amount. After representation and, if requested, a hearing, the proper officer determines the amount due and issues a reasoned order within one year (excluding periods of judicial stay). Interest accrues from collection until payment. Amounts paid are adjusted against related tax liability, and any surplus is credited to the Fund or refunded to the person who bore the incidence under the refund procedure.

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