sec.115Evidentiary certificates about levy payments

sec.115 Evidentiary certificates about levy payments

In a proceeding under this Act, a certificate signed by the general manager is evidence of any of the following matters stated in the certificate— that a stated levy amount was payable by a stated person for a stated return period; that, on or before a stated date, a stated person had not paid to the authority a stated levy amount that was payable by the person for a stated return period; that, on a stated date, a stated person paid to the authority a stated levy amount that was payable by the person for a stated return period. Unless the contrary is proved, a document purporting to be a certificate under subsection (1) is taken to be a certificate under the subsection. (sec.115-ssec.1) In a proceeding under this Act, a certificate signed by the general manager is evidence of any of the following matters stated in the certificate— that a stated levy amount was payable by a stated person for a stated return period; that, on or before a stated date, a stated person had not paid to the authority a stated levy amount that was payable by the person for a stated return period; that, on a stated date, a stated person paid to the authority a stated levy amount that was payable by the person for a stated return period. (sec.115-ssec.2) Unless the contrary is proved, a document purporting to be a certificate under subsection (1) is taken to be a certificate under the subsection.

• (a) that a stated levy amount was payable by a stated person for a stated return period;
• (b) that, on or before a stated date, a stated person had not paid to the authority a stated levy amount that was payable by the person for a stated return period;
• (c) that, on a stated date, a stated person paid to the authority a stated levy amount that was payable by the person for a stated return period.