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Cap. 372 · Income Tax Management Act (Cap. 372)

Cap. 372 Art. 26Return of lodgers and inmates.

PART IV

In forceOfficial text

The Commissioner may give notice in writing to any person requiring him within the time limited by such notice, not being less than thirty days from the date of service of such notice, to furnish a return containing the name of any lodger or inmate who is at the date of the notice resident in his house, hotel or institution, and has been so resident, except for temporary absences, throughout the preceding three months.