24ATime for payment of tax by quarterly remitters

24A Time for payment of tax by quarterly remitters

(1) A person who is a quarterly remitter in relation to a sales tax quarter and who is liable under this Act to pay sales tax upon the sale value of any goods: (a) sold by the person; or (b) treated by the person as stock for sale by retail; or (c) applied by the person to his or her own use; during the quarter must, within 21 days after the end of the quarter, pay sales tax upon the sale value of the goods. (2) Subject to sections 27 and 28, sales tax is due and payable by a quarterly remitter at the end of the period of 21 days referred to in subsection (1) of this section.