Sri Lanka Consolidated Acts

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Tobacco Tax Act (No. 8 of 1999) - Sect 6

Tobacco tax to be paid to the Commissioner General of Excise

6.
(1) The amount of the tobacco tax payable from time to time under this Act by any manufacturer shall be paid to the Commissioner General of Excise or to a person designated by such Commissioner General and shall be credited by the Commissioner General of Excise or such person to the Consolidated Fund.
(2) Regulations made under section 21 may provide for the manner of payment, of the tobacco tax.

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