sec.15When royalty payable to person other than State—quarterly return period

sec.15 When royalty payable to person other than State—quarterly return period

This section applies to royalty payable under section 320 (3) (b) of the Act , to a person other than the State, for a return period that is a quarterly return period. The royalty is payable on the day the royalty return must be lodged for the return period. (sec.15-ssec.1) This section applies to royalty payable under section 320 (3) (b) of the Act , to a person other than the State, for a return period that is a quarterly return period. (sec.15-ssec.2) The royalty is payable on the day the royalty return must be lodged for the return period.