Recovery of tax: administrative measures enable deduction, attachment, notice to third parties, distraint and certificate enforcement.

Recovery of tax is effected by specified administrative measures allowing deduction from monies owed to the taxpayer, detention and sale of goods, distraint of movable or immovable property, issuance of notices to third parties to pay held or due monies, certification to the Collector for recovery as arrears of land revenue, and Magistrate enforcement as if a fine. Notices to third parties bind recipients, discharge paying parties to the extent of payment, permit amendment or revocation by the officer, and allow rebuttal where funds were not due; recoveries under bonds and apportionment between Central and State Governments are also provided.

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