Taxes on Certain Forms of Betting
Methods of recovery of totalisator tax and betting tax
21.(1) The totalisator tax payable under section 15 shall be recoverable as a public demand from the racing club conducting the meeting, and any portion of such tax which is not so recovered shall also be recoverable as a public demand from the stewards of the race-meeting jointly and severally.
(2) All monies which a licensed bookmaker is liable to make over to the prescribed officer under section 19 shall be recoverable from the licensed bookmaker as a public demand.
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Ministry of Law, Justice and Parliamentary Affairs