Tax recovery: enforce assessments where objection periods lapsed using recovery certificates, writs of demand and attachments. Where the statutory period for filing objections against assessment demands has expired and dealers have neither paid nor challenged those demands, ward authorities are directed to pursue recovery by issuing a recovery certificate, initiating a writ of demand and proceeding to attachment proceedings to protect government revenue; this administrative instruction is issued with the prior approval of the Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax recovery: enforce assessments where objection periods lapsed using recovery certificates, writs of demand and attachments.
Where the statutory period for filing objections against assessment demands has expired and dealers have neither paid nor challenged those demands, ward authorities are directed to pursue recovery by issuing a recovery certificate, initiating a writ of demand and proceeding to attachment proceedings to protect government revenue; this administrative instruction is issued with the prior approval of the Commissioner.
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