Section 21Methods of recovery of totalisator tax and betting tax
In force
Chapter II
Taxes on Certain Forms of Betting
s. 21
21. Methods of recovery of totalisator tax and betting tax (1) The totalisator tax payable under section 15 shall be recoverable as a public demand from the racing club conducting the meeting, and any portion of such tax which is not so recovered shall also be recoverable as a public demand from the stewards of the race-meeting jointly and severally. (2) All monies which a licensed bookmaker is liable to make over to the prescribed officer under section 19 shall be recoverable from the licensed bookmaker as a public demand.