Tobacco Charges Assessment Act 1955 (REPEALED)
Charge on tobacco leaf sold, purchased or appropriated for manufacturing purposes during a period of 3 months ending on the last day of March, June, September or December in any year is due and payable upon the expiration of 21 days after that period.
(1A)
Additional charge under section 29 is due and payable on the date specified in the notice of assessment of the additional charge as the date on which the additional charge is due and payable.
Note:
For provisions about collection and recovery of charge and additional charge, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .
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