Laws / Income Tax Law / 52B
52B - Collection of tax from Cigarette manufacturers
52B. Collection of tax from Cigarette manufacturers.- Any person responsible for selling banderols to any manufacturer of cigarettes shall, at the time of selling banderols, collect tax from such manufacturers on account of the manufacture of cigarette at the rate of 10% of the value of the banderols.
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SRO (Statutory Regulatory Order) • No. 328 • 2016