Cap. 395 Art. 50Executive title.

(1) Any notice issued by the Director showing any amount of tax and additional tax due by a person shall, unless the contrary is proved, be sufficient evidence that that amount is due to the Director by that person and shall constitute an executive title within the meaning and for the purposes of Title VII of Part I of Book Second of the Code of Organization and Civil Procedure.

(2) The Director may request the payment of any tax, additional tax and interest payable by any person under this Act by means of a demand note and if the payment is not made within thirty days from the date when the said demand note is served on that person, the Director may proceed to enforce payment in virtue of the executive title referred to in subarticle (1) after two days from the service on that person of an intimation for payment made by means of a judicial act. Upon the lapse of the period of two days mentioned in this subarticle the Director shall be entitled to register in the public registry or land registry, as the case may be, a note of privilege for the amount demanded in the judicial act which note of privilege shall be registered by any advocate or notary.

(3) No opposition shall stay the issue or execution of any executive act issued on the strength of an executive title mentioned in this article or the sale by auction in pursuance thereof or the paying out of the proceeds of such sale and no opposition or reservation in the schedule of deposit shall stay the paying of any sum deposited in court following any such executive act as aforesaid.