44EReturns in respect of life insurance business

#### 44E Returns in respect of life insurance business (1) An insurer registered under this Division shall, within 21 days after the end of each month of each year: (a) furnish to the Commissioner a return relating to all premiums received by him in the Territory in that month in respect of life insurance on which tax is imposed but unpaid; and (b) pay the tax payable in respect of that insurance. (1A) This section does not apply in relation to a month commencing on or after the termination day. (2) A return under this section shall be in accordance with an approved form and shall contain such particulars as are required by the form.