CTHRepealedAct
Sales Tax Assessment Act (No. 10) 1985
9ATime for payment of tax by quarterly remitters
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9A 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 to pay tax under section 6 upon the sale value of goods deemed to be sold by the person during the quarter must, within 21 days after the end of the quarter, pay sales tax upon that sale value. (2) Subject to this Act, sales tax is due and payable by a quarterly remitter at the end of the period of 21 days referred to in subsection (1).