SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)

PART IV - MISCELLANEOUS  

REGULATION 33   PROVISION FOR PAYMENT OF TAX BY EXECUTORS OR ADMINISTRATORS  

33(1)   [Recovery by Commissioner]  

Where, at the time of a taxpayer 's death, he had not paid the whole of the tax payable up to the date of his death, the Commissioner shall have the same powers and remedies for the recovery of tax from the executors and administrators as he would have had against that person if that person were alive.

33(2)   [Returns]  

The executors or administrators shall furnish such of the returns required under the Act or these Regulations as have not been made by the deceased person.