Provisional attachment: Commissioner may seize property including bank accounts to protect revenue during pending tax proceedings. The Commissioner may, by written order, provisionally attach any property including bank accounts of a taxable person during the pendency of specified tax ... Summary
Provisional attachment: Commissioner may seize property including bank accounts to protect revenue during pending tax proceedings.
The Commissioner may, by written order, provisionally attach any property including bank accounts of a taxable person during the pendency of specified tax proceedings when necessary to protect government revenue; such provisional attachment ceases to have effect after the statutory time-limit from the date of the order.
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