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<h1>Repeal of Section 228 ends reciprocal tax recovery by certificate, removing cross-border enforcement conditional on foreign reciprocity</h1> Section 228 has been omitted. Previously it permitted recovery of domestic tax in a foreign jurisdiction and vice versa by forwarding a certificate through the respective central revenue authorities to a local collector where the taxpayer held property; the local collector would enforce recovery as if under a domestic certificate and remit sums after deducting recovery expenses. The provision was expressly conditional on reciprocal foreign law remaining in force and underwent several textual substitutions before its repeal.