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    <title>Right of representative assessee to recover tax paid</title>
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    <description>A representative assessee who pays tax may recover it from the principal or retain an equal amount from moneys held for the principal. A person who may be assessed as a representative assessee may retain an estimated liability from money payable to the principal. If there is disagreement, the representative assessee may obtain a certificate from the Assessing Officer authorising retention pending final settlement. Recovery at final settlement cannot exceed the certified amount, except where the representative assessee holds additional assets of the principal.</description>
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      <description>A representative assessee who pays tax may recover it from the principal or retain an equal amount from moneys held for the principal. A person who may be assessed as a representative assessee may retain an estimated liability from money payable to the principal. If there is disagreement, the representative assessee may obtain a certificate from the Assessing Officer authorising retention pending final settlement. Recovery at final settlement cannot exceed the certified amount, except where the representative assessee holds additional assets of the principal.</description>
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