Sales Tax (Old Law) Regulations
23Where securities to be lodged
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23 Where securities to be lodged
(1) Where the person to whom a certificate is issued is carrying on business in one State only, he shall lodge any security given in respect of the certificate with the Deputy Commissioner for that State and, if he is carrying on business in more than one State, he shall lodge any security so given with the Deputy Commissioner for the State in which the head office of his business is situated together with a statement specifying the States in which he is carrying on business.
(2) Where a person carries on business in more than one State, the security shall be deemed to be a security for the compliance with the conditions of all certificates of which the person is the holder or which may be issued to that person.