Finance Act, 1980
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Assessment and collection of resource tax. |
34.—(1) Assessments under this Chapter shall be made by inspectors of taxes appointed under section 161 of the Income Tax Act, 1967 , or by such other officers as the Revenue Commissioners shall appoint in that behalf. | |
(2) The Collector-General for the time being appointed under section 162 of the Income Tax Act, 1967 , shall collect and levy resource tax from time to time charged in all assessments made under the provisions of this Chapter. |