sec.471EALiability not discharged until commissioner receives payment

### sec.471EA Liability not discharged until commissioner receives payment This section applies to the liability of a liable party to the instrument or transaction to pay an amount of duty, assessed interest or penalty tax on the instrument or transaction. The liability is not discharged until the amount is paid to the commissioner. Subsection (2) applies even though the liable party has paid the amount to the self assessor. s 471EA ins 2008 No. 75 s 35 (sec.471EA-ssec.1) This section applies to the liability of a liable party to the instrument or transaction to pay an amount of duty, assessed interest or penalty tax on the instrument or transaction. (sec.471EA-ssec.2) The liability is not discharged until the amount is paid to the commissioner. (sec.471EA-ssec.3) Subsection (2) applies even though the liable party has paid the amount to the self assessor.