sec.32Time for payment of other amounts

sec.32 Time for payment of other amounts

This section applies if— an amount, other than tax or late payment interest is payable under a tax law; and no time for payment is otherwise stated in the tax law. The amount must be paid— if the amount relates to tax payable under a default assessment mentioned in section 30 (1) (c) —immediately after the assessment notice for the default assessment is given to the taxpayer; or otherwise—by the date stated in a written notice given by the commissioner to the taxpayer for the amount. For subsection (2) (b) , the stated date must be at least 30 days after the notice is given. s 32 amd 2009 No. 19 s 82 (sec.32-ssec.1) This section applies if— an amount, other than tax or late payment interest is payable under a tax law; and no time for payment is otherwise stated in the tax law. (sec.32-ssec.2) The amount must be paid— if the amount relates to tax payable under a default assessment mentioned in section 30 (1) (c) —immediately after the assessment notice for the default assessment is given to the taxpayer; or otherwise—by the date stated in a written notice given by the commissioner to the taxpayer for the amount. (sec.32-ssec.3) For subsection (2) (b) , the stated date must be at least 30 days after the notice is given.

• (a) an amount, other than tax or late payment interest is payable under a tax law; and
• (b) no time for payment is otherwise stated in the tax law.
• (a) if the amount relates to tax payable under a default assessment mentioned in section 30 (1) (c) —immediately after the assessment notice for the default assessment is given to the taxpayer; or
• (b) otherwise—by the date stated in a written notice given by the commissioner to the taxpayer for the amount.