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    <title>Imposition of tax</title>
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    <description>Every person who is registered or required to be registered as a dealer is liable to pay tax on sales; the amount payable is the dealer&#039;s net tax for the tax period and must be paid within twenty one days of each calendar month&#039;s conclusion, in the prescribed manner. The obligation to pay arises independently of filing returns or issuance of assessment notices.</description>
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      <description>Every person who is registered or required to be registered as a dealer is liable to pay tax on sales; the amount payable is the dealer&#039;s net tax for the tax period and must be paid within twenty one days of each calendar month&#039;s conclusion, in the prescribed manner. The obligation to pay arises independently of filing returns or issuance of assessment notices.</description>
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