Stay on tax levy suspends the calculation period until the certified vacation order is received by the tax commissioner. The amendment substitutes rule 68B(2)(i) and (ii) to provide that suspension periods commence on the date a court grants a stay and end on the date the ... Summary
Stay on tax levy suspends the calculation period until the certified vacation order is received by the tax commissioner.
The amendment substitutes rule 68B(2)(i) and (ii) to provide that suspension periods commence on the date a court grants a stay and end on the date the jurisdictional Principal Commissioner or Commissioner receives a certified copy of the order vacating the stay; clause (i) addresses stays on levy of tax, interest, fines, penalties or other sums, and clause (ii) addresses stays on attachment or sale of immovable property.
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