{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New;}
{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol;}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}
{\f39\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f40\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Cambria;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhimajor\f31502\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f42\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f43\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f45\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f46\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f47\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f48\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f49\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f50\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f62\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}{\f63\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}
{\f65\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f66\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f67\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}{\f68\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}
{\f69\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f70\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}{\f432\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f433\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\f435\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f436\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f437\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}{\f438\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}
{\f439\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f440\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f442\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f443\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}
{\f445\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f446\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f449\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f450\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}
{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}{\fhimajor\f31529\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}
{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\fhimajor\f31533\fbidi \fswiss\fcharset177\fprq2 Calibri Light (Hebrew);}
{\fhimajor\f31534\fbidi \fswiss\fcharset178\fprq2 Calibri Light (Arabic);}{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}
{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31573\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}{\fhiminor\f31574\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}
{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;
\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;\red79\green129\blue189;}{\*\defchp \fs22\loch\af31506\hich\af31506\dbch\af31505 }{\*\defpap \ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \snext0 \styrsid7360757 Normal;}{\s1\ql \li0\ri0\sb240\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs28\alang1025 
\ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext20 \slink15 \sunhideused \spriority9 \styrsid7360757 heading 1;}{
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\sbasedon1 \snext20 \slink16 \sunhideused \sqformat \spriority9 \styrsid7360757 heading 2;}{\s3\ql \li0\ri0\sb240\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs26\alang1025 
\ltrch\fcs0 \b\i\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon2 \snext20 \slink17 \sunhideused \sqformat \spriority9 \styrsid7360757 heading 3;}{
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\sbasedon0 \snext0 \slink18 \sunhideused \spriority9 \styrsid7360757 heading 4;}{\*\cs10 \additive \sunhideused \spriority1 \styrsid7360757 Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 \snext11 \ssemihidden \sunhideused 
Normal Table;}{\*\cs15 \additive \b\f0\fs28 \slink1 \slocked \spriority9 \styrsid7360757 Heading 1 Char;}{\*\cs16 \additive \b\f0\fs26\lang3081\langfe0\langnp3081 \slink2 \slocked \spriority9 \styrsid7360757 Heading 2 Char;}{\*\cs17 \additive 
\b\i\f0\fs26\lang3081\langfe0\langnp3081 \slink3 \slocked \spriority9 \styrsid7360757 Heading 3 Char;}{\*\cs18 \additive \b\i\f39\fs24\cf17\lang3081\langfe0\langnp3081 \slink4 \slocked \spriority9 \styrsid7360757 Heading 4 Char;}{
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\snext19 \sqformat \spriority18 \styrsid7360757 Num List 1;}{\s20\ql \fi-879\li879\ri0\sb240\sa240\widctlpar\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin879\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \snext20 \sqformat \spriority14 \styrsid7360757 Paragraph - Numbered;}{\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0 
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext21 \sqformat \spriority15 \styrsid7360757 Indent1;}{\s22\ql \fi-601\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls9\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon19 \snext22 \sqformat \spriority19 \styrsid7360757 Num List 2;}{\s23\ql \fi-601\li3481\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls9\ilvl2\outlinelevel2\adjustright\rin0\lin3481\itap0 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon22 \snext23 \sqformat \spriority20 \styrsid7360757 Num List 3;}{\s24\ql \li720\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext24 \ssemihidden \sqformat \spriority0 \styrsid7360757 Quote 1;}{
\s25\ql \li1440\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon24 \snext25 \ssemihidden \sqformat \spriority0 \styrsid7360757 Quote 2;}{\s26\ql \li2160\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon25 \snext26 \ssemihidden \sqformat \spriority0 \styrsid7360757 Quote 3;}{
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\sbasedon19 \snext27 \sqformat \spriority34 \styrsid7360757 List Paragraph;}{\s28\ql \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext28 \slink29 \spriority25 \styrsid7360757 Body Text;}{\*\cs29 \additive \f0\fs20 \slink28 \slocked \spriority25 \styrsid7360757 Body Text Char;}{
\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon21 \snext30 \sqformat \spriority16 \styrsid7360757 Indent2;}{\s31\ql \li2880\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\ilvl2\outlinelevel2\adjustright\rin0\lin2880\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon30 \snext31 \sqformat \spriority17 \styrsid7360757 Indent3;}{\s32\ql \fi-601\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls10\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon36 \snext32 \spriority22 \styrsid7360757 List Bullet 2;}{\s33\ql \fi-601\li3481\ri0\sb240\sa240\widctlpar\jclisttab\tx2880\wrapdefault\aspalpha\aspnum\faauto\ls10\ilvl2\outlinelevel2\adjustright\rin0\lin3481\itap0\contextualspace \rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon32 \snext33 \spriority23 \styrsid7360757 List Bullet 3;}{\s34\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext34 \sqformat \spriority0 \styrsid7360757 Jurisdiction;}{
\s35\qc \li0\ri0\sb360\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext44 \spriority2 \styrsid7360757 
TOC - Arrangment Heading;}{\s36\ql \fi-601\li2041\ri0\sb240\sa240\widctlpar\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls10\outlinelevel0\adjustright\rin0\lin2041\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \snext36 \spriority21 \styrsid7360757 List Bullet 1;}{\s37\ql \fi-879\li879\ri0\sb240\sa240\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin879\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext20 \spriority13 \styrsid7360757 
Paragraph - No number;}{\*\ts38\tsrowd\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv 
\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af40\afs20\alang1025 \ltrch\fcs0 \f40\fs20\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 \sbasedon11 \snext38 \spriority59 \styrsid7360757 Table Grid;}{
\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext39 \spriority12 \styrsid7360757 
Paragraph - No Indent;}{\s40\qc \li0\ri0\sb360\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\snext40 \spriority1 \styrsid7360757 Legislation Title;}{\s41\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
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\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li4320\jclisttab\tx3240\lin4320 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1
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\ltrch\fcs0 \fbias0 \fi-360\li720\lin720 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'02);}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1080\lin1080 }
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\ltrch\fcs0 \fbias0 \fi-360\li2880\lin2880 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3240\lin3240 }
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\ltrch\fcs0 \fbias0 \s19\fi-601\li2041\jclisttab\tx1440\lin2041 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'04(\'01) ;}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \s22
\fi-601\li2761\jclisttab\tx2160\lin2761 }{\listlevel\levelnfc3\levelnfcn3\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'04(\'02) ;}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \s23\fi-1321\li4201\lin4201 }
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\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li4320\lin4320 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0
\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li5040\lin5040 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'06;}{\levelnumbers\'01;}
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\fi-720\li6480\lin6480 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'08;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li7200\lin7200 }{\listname 
;}\listid212930889{\*\liststylename NumLists;}\spriority0 }{\list\listtemplateid-1850459618{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'00;}{\levelnumbers\'01;}\rtlch\fcs1 
\af0 \ltrch\fcs0 \fbias0 \fi0\li1440\lin1440 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'01;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi0\li2160\lin2160 }
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\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi0\li4321\lin4321 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li4320\lin4320 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'06;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 
\fi-720\li5040\lin5040 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'07;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li5760\lin5760 }{\listlevel
\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'08;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li6480\lin6480 }{\listname ;}\listid233898456\liststyleid1016157319}
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\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'01);}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li720\lin720 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0
\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'02);}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1080\lin1080 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0
\levelindent0{\leveltext\'03(\'03);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1440\lin1440 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'04);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'05);}{\levelnumbers\'02;}\rtlch\fcs1 
\af0 \ltrch\fcs0 \fbias0 \fi-360\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li2520\lin2520 }
{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li2880\lin2880 }{\listlevel\levelnfc2\levelnfcn2\leveljc0
\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li3240\lin3240 }{\listname ;}\listid255790128{\*\liststylename TOC Section;}}
{\list\listtemplateid-1850459618{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'00;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \s21\fi0\li1440\lin1440 }{\listlevel
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\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'02;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \s31\fi0\li2880\lin2880 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0
\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \s50\fi0\li3600\lin3600 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow2\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \s51\fi0\li4321\lin4321 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 
\fi-720\li4320\lin4320 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'06;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li5040\lin5040 }{\listlevel
\levelnfc255\levelnfcn255\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'07;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li5760\lin5760 }{\listlevel\levelnfc255\levelnfcn255\leveljc0\leveljcn0
\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'08;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li6480\lin6480 }{\listname ;}\listid259022275\liststyleid1016157319}{\list\listtemplateid-1297973102{\listlevel
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\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\s34\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid395742 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid395742\charrsid395742 COOK ISLANDS}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858 
\par }\pard\plain \ltrpar\s28\ql \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7360757 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid7360757\charrsid395742 
\par }\pard\plain \ltrpar\s40\qc \li0\ri0\sb360\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid395742 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid395742\charrsid395742 USE TAX ACT 1980}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid395742 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b0\insrsid395742\charrsid7360757 1980, No.7
\par }\pard\plain \ltrpar\s35\qc \li0\ri0\sb360\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid395742 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 ANALYSIS
\par }\pard\plain \ltrpar\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid395742 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3745858\charrsid395742 Title
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7934851 1. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Short Title
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7934851 2. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Interpretation
\par }\pard\plain \ltrpar\s41\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7934851 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3745858\charrsid395742 PART I - ADMINISTRATION
\par }\pard\plain \ltrpar\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid395742 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid7934851 3. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Act to be administered by the Customs Department.
\par }\pard\plain \ltrpar\s41\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1138619 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3745858\charrsid395742 PART}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7360757  II - IMPOSITION AND COLLECTION}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3745858\charrsid395742 
\par }\pard\plain \ltrpar\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid395742 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid7934851 4. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Use Tax
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7934851 5. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Value of goods
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7934851 6. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Exemptions
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7934851 7. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Disputes
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7934851 8}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 . Use Tax a Crown Debt
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7934851 9. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 "Importation" defined
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7934851 10. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Use Tax declaration
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7934851 11. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Form of use tax declaration
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7934851 12. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Verification of declaration
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7934851 13. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Liability of owners of vessels or aircraft for use tax on missing goods
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7934851 14. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Minimum tax payable
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7934851 15. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Warehousing of goods
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7934851 16. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Recovery of tax paid in error
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7934851 17. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Refund of tax paid in error
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15031022 18. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Recovery of use tax refunded in error
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15031022 19. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Drawback not allowed when goods exported
\par }\pard\plain \ltrpar\s41\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15031022 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid15031022\charrsid15031022 PART III - AGENTS, LIQUIDATORS AN}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15031022 D DECEASED USE TAX PAYER
\par }\pard\plain \ltrpar\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid395742 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid15031022 20. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Liability of principal for acts of agent
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15031022 21. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Liability of agents
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15031022 22. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Liability of agent winding up business of absentee principal
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15031022 23. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Payment of tax by executors or administrators
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15031022 24.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12005132  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Recovery of tax where there are no executors or administrators
\par }\pard\plain \ltrpar\s41\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1138619 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3745858\charrsid395742 PART IV - POWERS OF OFFICERS
\par }\pard\plain \ltrpar\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid395742 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12005132 25. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Power to impound documents}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12005132 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 26. Power to question persons}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12005132  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 and require production of}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12005132  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 documents
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12005132 27. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Use tax warrants
\par }\pard\plain \ltrpar\s41\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1138619 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid7360757 P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 ART V - SECURITIES 
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\ltrch\fcs0 \insrsid12005132 28. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Securities for payment of tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12005132  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
and compliance with Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12005132  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12005132 29. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7360757 New Securities may b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 e required
\par }\pard\plain \ltrpar\s41\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12005132 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3745858\charrsid395742 PART VI - OFFENCES AND PENALTIES
\par }\pard\plain \ltrpar\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid395742 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12005132 30. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Aiding and abetting offences
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12005132 31. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Attempts
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12005132 32. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 General penalty
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12005132 33. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Defrauding the revenue
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12005132 34. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Erroneous returns or statements
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12005132 35. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Erroneous}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12005132  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 refunds
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11280458 36. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Erroneous declaration
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11280458 37. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Wilfully false declarations
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11280458 38. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Production of false documents
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11280458 39. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Failure to answer questions truly
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11280458 40. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Liability of officers of a company for offence by company
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11280458 41. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Offence punishable under different provision
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11280458 42. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Charge of intent to defraud the revenue
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11280458 43. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Arrest of suspected offenders
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11280458 44. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Source of information need not be disclosed
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11280458 45. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Burden of proof
\par }{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid11280458 46. }{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid3745858\charrsid395742 Offences presumed to have been committed with intent to defraud the revenue
\par }{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid11280458 47. }{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid3745858\charrsid395742 Actions pending alterations of use tax.
\par }\pard\plain \ltrpar\s41\qc \li0\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11280458 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3745858\charrsid395742 PART VII - MISCELLANEOUS
\par }\pard\plain \ltrpar\s44\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid395742 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs14 
\ltrch\fcs0 \insrsid3764784 48. }{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid3745858\charrsid395742 Remission of fines by High Commissioner
\par }{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid3764784 49. }{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid3745858\charrsid395742 General power to make regulations
\par }{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid3764784 50. }{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid3745858\charrsid395742 Orders in Executive Council to be laid before Legislative Assembly
\par }{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid3764784 51. }{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid3745858\charrsid395742 Application of Act to the Crown
\par }{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid3764784 52. }{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid3745858\charrsid395742 Act deemed part of the Customs Acts
\par Schedules}{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid3745858 
\par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7360757 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3764784 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7360757 
\par }\pard\plain \ltrpar\s44\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs14 
\ltrch\fcs0 \insrsid3764784 1980, No.7}{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \insrsid3764784\charrsid395742 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 An Act to impose use tax and to provide for their assessment levy and collection 
\par }\pard \ltrpar\s39\qr \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 (30 July 1980
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 BE IT ENACTED by
 the Legislative Assembly of the Cook Islands in Session assembled, and by the authority of the same as follows:
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 1\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid5514865 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Short Title}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5514865 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5514865 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid5514865 This Act may be cited as the Use Tax Act 1980.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 2\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid5514865 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Interpretation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5514865 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5514865 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 In this Act, unless the context otherwise requires: -
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid11167583 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 "Comptroller" means the Comptroller of Customs and includes any person designated by the Comptroller to be acting on his behalf;
\par {\listtext\tab}"Declaration" means a declaration made in accordance with the provisions of this Act;
\par {\listtext\tab}"Documents" includes books;
\par {\listtext\tab}"Goods" }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11167583\charrsid395742 means}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742  all kind}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11167583 s of movable personal property;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 "Intent to defraud the revenue" means :
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid11167583 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11167583 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
An intent to evade, or to enable any other person to evade, payment of the use tax or any part of the use tax payable or any goods; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6191133 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 An intent to obtain, or to enabl
e any other person to obtain, in respect of any goods, any refund of use tax not authorised by law; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6191133 (c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 An intent to evade, or to enable any other person to evade, payment of any money payable to the Crown under this Act.
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid6191133 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 "Minister" means the Minister of Customs;
\par {\listtext\tab}"Officer" means Officer of Customs and acting under the Customs Act 1913;
\par {\listtext\tab}"Use" means any use, whether the use is of such nature as to cause the goods to be appreciably consumed or not, or the keeping of the goods for such use, and shall inc
lude the exercise of any right or power over the goods as an incident to the owndership of that property; but shall not include:
\par {\listtext\tab}}\pard\plain \ltrpar\s30\ql \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid6191133 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 (a) Use for the purposes of sale to any person;
\par {\listtext\tab}}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid6191133 (b) }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 Use by the importer of an}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid6191133 y goods acquired by him solely}{
\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742  by way of gift;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6191133 (c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Use for the purpose of installation in any ship or aircraft;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6171589 (d) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
Use as personal effects of any person arriving in the Cook Islands and which are not subject to any Customs Duty or Import Levy.
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid6171589 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6171589 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Use Tax" means the use tax imposed by this Act;
\par {\listtext\tab}"Taxable goods" means goods of a class or kind not for the time being exempted from use tax.
\par }\pard\plain \ltrpar\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6171589 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 PART I - ADMINISTRATION
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 3\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid6171589 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Act to be administered by the Customs Department }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6171589 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6171589 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 This Act shall be administered by the Customs Department as constituted by the Customs Act 19
13; and the Minister, the Comptroller, and every Collector shall have and may exercise in respect of the collection of use tax the like powers and authorities (so far as the same are applicable and with all necessary modicications) as if the use tax were 
duty under the Customs Act 1913.
\par }\pard\plain \ltrpar\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14177573 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 PART II - IMPOSITION AND COLLECTION 
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 4\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid9060383 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Use Tax }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9060383 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid9060383 (}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
1) Subject to the provisions of this Act, use tax shall be levied, collected and paid on all goods imported into the Cook Islands for use in the Cook Islands at the rate of five percent of the value of those goods.
\par (2) The }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid9060383 H}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
igh Commissioner may from time to time, by Order in Executive Council reduce or increase the rate of use tax imposed by this section.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 5\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid9060383 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Value of goods}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9060383 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9060383 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 For the purposes of this Act, the value of goods shall be the sum of the following amounts, namely:
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid12203718 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12203718 (i) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
the equivalent in New Zealand currency of the value of these goods for Customs duty, such value being ascertained in accordance with the Customs Act in force at the time of importation;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12203718 (ii) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 the amount of Customs duty and import levy (if any) payable on the goods.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 6\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid12203718 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Exemptions}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12203718 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 Subject to the provisions of this section, the following goods shall be exempt from use tax:
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid11945429 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11945429 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Goods of a class or kind specified in the first Schedule to this Act;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11945429 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Goods of a class or kind exempted from use tax by the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11092962 H}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3745858\charrsid395742 igh Commissioner by order in Executive Council provided that in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6621826 a}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 like manner any exemption made under this paragraph and any exemption listed in the Schedule to this Act may be revoked.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 7\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid3816939 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Disputes}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3816939 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 Where any dispute arises as to whether any class or kind of goods which are imported into the Cook Islands are }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3816939\charrsid395742 subject}{\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742  to the }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3816939\charrsid395742 provisions}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742  of section }{\rtlch\fcs1 \ab\af0\afs13 
\ltrch\fcs0 \insrsid3745858\charrsid395742 4 }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 of this Act, the Minister may determine such dispute in such manner as appears to him just and his decision thereon shall be final.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 8\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid3816939 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Use Tax a Crown debt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3816939 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3816939 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 (1) The use tax }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid3816939 payable on any goods shall immediately on the importation thereof constitute a debt owing to the Crown by the importer.
\par (2) Such debt shall}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742  be recoverable by action at the suit of the Comptroller on behalf of the Crown:
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 {\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid15220351 (3}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
) The right to recover use tax as a Crown debt shall not be affected by the fact that a bond or other security has been given for the payment of use tax, or that no proper assessment of use tax has been made in due course un
der this Act, or that a deficient assessment of import levy has been made.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 9\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid15220351 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 "Importation" defined}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15220351 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 (1) For all the purposes
 of this Act, goods shall, except where otherwise expressly provided, be deemed to be imported into the Cook Islands if and so soon as in any manner whatever, whether lawfully or unlawfully they are brought into the Cook Islands from parts beyond the seas
.
\par (2) Goods whose destination is not of the Cook Islands shall not be deemed to have been so imported unless they are removed in the Cook Islands from the vessel or aircraft in which they arrived there, but if so removed they shall for all the purposes of t
his Act be deemed to have been imported as soon as they were brought into the Cook Islands as aforesaid.
\par }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid15220351 (3) }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
All goods specified in the inward report of any vessel or aircraft or in any invoice produced in relation to any entry shall be presumed to have been actually imported unless the contrary is proved.
\par (4) For the purposes of this section the term "Cook Islands" shall be deemed to include not only all the waters comprised within the territorial waters of the Cook Islands but also the whole of the waters comprised within any part or landing place.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 10\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid15095585 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Use Tax declaration}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15095585 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid15095585 (1) The importer of any goods shall, within fourteen days from the arrival in the Cook}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
 Islands of the vessel or aircraft on which the goods were imported, or such later time as the Comptroller may in any case permit make and deliver to the Comptroller a declaration (to be known as a use tax declaration) as to the importation of those goods
}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid6621826 .}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
\par (2) Any person making any use tax declaration shall truly answer all questions asked by the Comptroller or other officer of Customs relating to the goods referred to in the declaration.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 11\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid16188113 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Form of use tax declaration}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16188113 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid16188113 The Comptroller shall from time to time prescribe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16188113  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid16188113 the form required as a use tax}{
\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742  declaration.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 12\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid1382051 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Verification of declaration}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1382051 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
The Comptroller may, if he thinks fit, require from any person making a use tax declaration the production of documents showing the description, quantity and value of the goods to which the declaration relates.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 13\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid1382051 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Liability of owners of vessels or aircraft for use tax on missing }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1382051 goods}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 If any goods liable to use tax are smuggled or unlawfully }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid1382051\charrsid395742 landed}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
 in}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid395742\charrsid395742  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
the Cook Islands from any vesel or aircraft, the owner and the master of the vessel, or the owner and the pilot in command of the aircraft, as the case may b
e, shall (in addition to the liability of any other person) be jointly and severally liable for the payment of the use tax on such goods, as if imported by them and entered for home consumption.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 14\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid1382051 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Minimum tax payable}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1382051 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid1382051 Where use tax has been levied under this Act and the amount so levied is less than two}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
 dollars then the amount payable shall be two dollars.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 15\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid227366 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Warehousing of goods}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid227366 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 Use tax shall be paid at the time entry is made to remove any goods to a licensed warehouse.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 16\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid227366 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Recovery of tax paid in error}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid227366 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 (1) At any time within one year after the payment of any sum by way of
 use tax the person by whom payment was so made may institute proceedings against the Crown for a refund of such use tax, or of any part thereof, on the grounds that the use tax was}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid227366  }{\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 not lawfully chargeable or was charged in excess, and whether the error alleged is one of fact or of law.
\par (2) Nothing in this section shall be so construed as to entitle any person to take proceedings for a refund of Use Tax on any ground on which the determination of the Minister is made final by this Act.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 17\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid227366 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Refund of tax paid in error}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid227366 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 If the Comptroller is satisfied that any use tax has been paid in error, whether of fact or of law, he may refund the same on application made at any time within three years after the payment thereof.

\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 18\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid10633090 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Recovery of use tax refunded in error}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10633090 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 All moneys refunded by the Comptroller in error, whether o}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid10633090 f fact}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
 or of law, shall be recoverable by action at the suit of the Crown at any time within three years after the payment thereof, or without limit of time if the refund has been obtained by fraud.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 19\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid10633090 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Drawback not allowed when goods exported}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10633090 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 Drawback of use tax paid on goods tha}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid1245559 t will}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
 be exported from the Cook Islands to any other country shall not be allowed.
\par }\pard\plain \ltrpar\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1245559 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 PART III - AGENTS, LIQUIDATORS AND DECEASED USE TAX PAYER 
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 20\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid1245559 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Liability of principal for acts of agent }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1245559 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 (1) Every act done or declaration made by an agent in the course of his agency in relation to the importation of goods, or otherwise i}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3149134 n}{
\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742  relation to this
 Act, shall be deemed to have been done or made by his principal also, and the principal shall be liable accordingly to all use tax, fines, or penalties imposed by this Act.
\par }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid5129642 (2) }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 For the purposes of this section the knowledge and intent of the agent shall be imputed to the principal in addition to his own.

\par }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid5129642 (3) }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 For the purposes of this section, the agent of an agent shall be deemed to be also the agent of the principal.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 21\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid5129642 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Liability of agents}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5129642 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid5129642 Where any person acts or assumes to act as the agent of any other person in relation to the}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742  importation }{\rtlch\fcs1 \af0\afs16 
\ltrch\fcs0 \insrsid3745858\charrsid395742 of }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
goods, or otherwise in relation to this Act, he shall be liable to the same use tax, fines, or penalties as if he were the principal for whom he so acts or assumes to act.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 22\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid1203500 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Liability of agent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1203500  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 winding}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1203500  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 up business of absentee principal
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3149134 (1) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid1203500 Where an agent for a principal absent from the Cook Islands has been required by the}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
 principal to wind up the business of his principal he shall, before taking any steps to wind up the business, notify the Comptroller of his intention so to do, and shall set}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid1203500  }{\rtlch\fcs1 \af0\afs13 
\ltrch\fcs0 \insrsid3745858\charrsid395742 
aside such sum out of the assets of the principal as appears to the Comptroller to be sufficient to provide for any use tax that then is or will thereafter become payable in respect of the business of the principal.
\par }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid1203500 (2) }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 Every agent who fails to give notice to the Comptroller or fails to provide for payment for use tax as required }{\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid1203500 by}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742  this section shall be liable to a fine of two hundred dollars.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 23\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid14031207 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Payment of tax by executors or administrators}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14031207 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 (1) Where, at the time of a taxpayer}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid395742\charrsid395742 '}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 s death,}{\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid14031207  h}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
e has not paid the whole of the use tax therefor owing by him, the Comptroller shall have the same powers and remedies for the assessment and recovery of use tax from the executors or administrators of the taxpayer as he would have had a
gainst the taxpayer}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid14031207  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 if he}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid395742  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 
\insrsid3745858\charrsid395742 were alive.
\par (2) The amount of use tax owing by the taxpayer as aforesaid shall, until payment, be a charge on all the taxpayer}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid395742\charrsid395742 '}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
s estate in the hands of the executors or administrators.
\par (3) The executors or administrators shall furnish such of the returns}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid14031207  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
required by this Act as have not been made by the taxpayer, and such other returns and information as the Comptroller may require.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 24\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid14031207 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 R}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9205053 ecovery of tax where there are no executors or administrators}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 (1) Where administration of the 
estate of any deceased taxpayer has not been granted within twelve months of his death, the Comptroller may assess the use tax owing by the deceased at the time of his death at such sum as he thinks proper.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9653042 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 At any time after the making of an assessment
 under this section, the Comptroller may issue a warrant of distress in the form in the Second Schedule hereto under the seal of the Customs authorising and requiring any constable or any other person named therein to collect the amount of use tax owing b
y the deceased, and also the expenses of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9653042  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 execution by distress and sale of the goods and chattels of the deceased.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9653042 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Upon the issue, of any such warrant the person so authorised shall have power to collect such amount and expenses accordingly.
\par }\pard\plain \ltrpar\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11615146 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 PART IV - POWERS OF OFFICERS
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 25\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid11615146 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Power to impound documents}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11615146 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 The Comptroller may impound and retain any document presented in connection with any return or required to be produced under this Act; but the person otherwise entitled t
o the document shall, in lieu thereof, be entitled to a copy certified as correct by the Comptroller under the seal of the Customs, and the copy so certified shall be recieved in all Courts as evidence in lieu of the original.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 26\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid11615146 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Power to question persons and r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9205053 equire production of documents}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3745858\charrsid395742 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11615146 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
(1) The Comptroller may question any person as to the particulars shown in any return delivered to him by a taxpayer in accordance with this Act, and may if he thinks fit require from the taxpayer proof by declaration 
or the production of documents (in addition to any declaration or documents otherwise required by this Act) of the correctness of the return.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4747691 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
If any taxpayer refuses or fails without reasonable cause to make any such declaration or to produce such }{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid3745858\charrsid395742 documents as aforesaid he shall be }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 liable to a fine of one hundred dollars, or to a fine of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4747691  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 amount of value of the goods in respect of which the}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9205053  return is made, whichever sum i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 s the greater.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4747691 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 The Comptroller may by order under his hand require any perso
n to produce for inspection by him or by any specified officer all or any receipts, records, other documents relative to any goods with reference to which any question has arisen under this Act; and to allow the Comptroller or such specified officer to ma
k
e copies of or extracts from any such receipts, records or other documents and to appear before the Comptroller or such specified officer and to answer all questions put to him concerning any such goods, or such receipts, records or documents as aforesaid
.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6495724 (4) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
Every person who fails or refuses to conform to any requisition under the last preceding sub-section shall be liable to a fine of one hundred dollars.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6495724 (5) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 An order under this section may be directed to any corporation or local authority, or to any member, officer, or servant of any such }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6495724\charrsid395742 corporation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742  or local authority.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 27\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid6495724 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Use tax warrants}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6495724 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Any Customs Warrant or import levy warrant issued under the Customs Act 1913 or the Import Levy Act 1972 shall also be deemed to be a us}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9574211 e}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3745858\charrsid395742  tax warrant and may be used in a like manner without further need.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858 
\par }\pard\plain \ltrpar\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9205053 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9205053 PART V - SECURITIES}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9205053\charrsid395742 
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 28\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid9574211 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Securities for payment of tax and compliance with Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9574211 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 (1) The Comptroller shall have the right to require and take securities for payment of use tax and generally for compliance with this Act and for the protection 
of the revenue payable under this Act, and, pending the giving of the required security, he may refuse to do any act in the execution of his office in relation to any matter in respect of which the security is required.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5533703 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Any security under this Act may,
 as required by the Comptroller, be by bond (with or without sureties) or guarantee to Her Majesty the Queen, or by a deposit of cash, or by all or any of those methods, to the satisfaction of the Comptroller.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5533703 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Any such security may be given either in r
elation to any particular transaction, or generally with respect to any class of transactions, or to all transactions, and for such period and amount as the Comptroller thinks fit, and under such conditions as to forfeiture, penalty or otherwise as the Mi
nister may direct.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5533703 (4) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
Any security required or given under this Act may be taken with respect to matters arising under the Customs Act 1913 or the Import Levy Act 1972 in addition to matters arising under this Act.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5533703 (5) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
Regulations under this Act may prescribe forms of bonds, guarantees and other securities; and any security may be either in the prescribed form, or to the like effect, or in such other form as the Comptroller in any particular case approve.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 29\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid5533703 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 New Securities may be required}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5533703 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 If the Comptroller is at any time dissatisfied with the sufficiency of any security}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9719519  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
he may require a new security in lieu thereof, or in addition thereto; and, in default of such}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9719519  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
new security being given, he may do or refuse to do any act in the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid395742  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
execution of his office in relation to any matter in respect of which the new security is required.
\par }\pard\plain \ltrpar\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9719519 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 PART VI - OFFENCES AND PENALTIES 
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 30\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid9719519 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Aiding and abettin}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9719519 g}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742  offences}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9719519 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Every person who}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9719519  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 aids, abets, counsels, or procures the commission of an offence 
against this Act shall be deemed to have committed that offence, and shall be liable accordingly.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 31\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid9719519 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Attempts}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9719519 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Every attempt to commit an offence against this Act shall be an offence punishable in like manner as if the offence so attempted has been actually committed.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 32\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid9719519 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 General penalty}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9719519 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Every person who commits an offence against this Act for which no other penalty is provided shall be liable to a fine of fifty dollars.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 33\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid2490513 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Defrauding the revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2490513 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Every person who commits any offence against this Act or does any other act, with intent, in either case to defraud the revenue -
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid2490513 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2490513 (a) B}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
y evading or enabling any other person to evade payment of the use tax or any part of the use tax on any goods; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2490513 (b) B}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 y obtaining or enabling any other person to obtain any money by way of refund of use tax on any goods; or
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2490513 (c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 In any other manner whatsoever in relation to any goods;
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 or who conspires with any other person (whether that other person is in the Cook Islands or not) so to defraud the revenue in relation to any goods,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3226355  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 shall be liable to a fine of two hundred dollars or to a fine of three}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid395742  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
times the value of those goods, whichever sum}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3226355  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 is the greater.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 34\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid3226355 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Erroneous returns or }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3226355 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 at}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3226355 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 ments}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3226355 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Every person who for the purposes of this Act makes any return or statement which is erroneous or defective in any particular}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11811739 , shall be liable to }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 a fine of two hundred dollars.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 35\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid3226355 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Erroneous refunds}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3226355 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Every person who obtains any refund or remission of use tax by means of any erroneous or defective declaration or written statement, or by producin
g to an officer any declaration or other document of any kind whatsoever which is not genuine or which is in any respect erroneous or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5907361  d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
efective, shall be liable to a fine of two hundred dollars or to a fine of three times the amount of that refund or remission, whichever sum is the greater.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 36\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid5907361 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Erroneous declaration}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5907361 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7210948 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Every person who makes any declaration under this Act which is erroneous in any particular shall be liable to a fine of two hundred dollars.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 37\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid7210948 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Wilfully false declarations}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7210948 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Every person who knowingly makes any false declaration under this Act shall be guilty of an offence punishable by imprisonment for a term not exceeding two years.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 38\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid7210948 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Production of false documents}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7210948 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Every person who produces or delivers to an officer in the e
xecution of his office any document as genuine which is not genuine, or any document as true which is in any respect erroneous, shall be liable to a fine of two hundred dollars.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 39\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid7210948 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Failure to answer questions truly }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7210948 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Every person is liable to a fine of one hundred dollars who, when required}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4674933  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
under this Act to answer any }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4674933 q}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 uestion put to him, fails or refuses to answer such question, or does not truly answer the same.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 40\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid4674933 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Liability of officers of a company for offence by company}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4674933 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Where a person convicted of an of
fence against this Act is a company, every director and every officer concerned in the management of the company shall be guilty of the like offence unless he proves that the Act constituting the offence took place without his knowledge or consent.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid4674933 \hich\af0\dbch\af0\loch\f0 41\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid4674933 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4674933 O}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 ffence punishable under different provision}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4674933 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 When any offence is punishable under two or more different provisions of this Act the offender may be proceeded against under any of those two provisio}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4461273 n}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 s, but he shall not be punished twice for the same offence.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 42\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid4461273 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Charge of intent to defraud the revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4461273 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Whenever under this Act any act is an}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4461273  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
offence although done without intent to defraud the revenue, the offender may be convicted of that offence on an information charging him with doing the act with that intent, and
 shall not be acquitted on that information merely because the intent is not proved.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 43\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid4461273 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Arrest of suspected offenders}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4461273 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Any officer under this Act or any officer of police who has reasonable cause to believe or suspect that any person has committed any offen
ce against this Act with intent to defraud the revenue, and is about to leave the Cook Islands, may arrest that person without warrant.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 44\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid4461273 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Source of information need not be disclosed }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4461273 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 No officer under this Act or officer o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11039117 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742  police, an}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11039117 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742  no witness }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14187185 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 or the Cr
own, in any proceedings under this Act, shall be compellable to disclose the fact that he received a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14647037 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
y information, or the nature or source thereof, or to produce or disclose the existence or nature of any reports made by or received by him in an official or confidential capacity.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 45\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid14647037 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Burden of Pr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14647037 oof
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
(1) In any proceedings under this Act instituted by or on behalf of or against Her Majesty every allegation made on behalf of Her Majesty in any statement of claim; statement of defence, plea, or information, sh
all be presumed to be true unless the contrary is proved.
\par }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 (2) The aforesaid presumption shall not be excluded by the fact}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid14647037  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
that evidence is produced on behalf of Her Majesty in suppport of }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid12587103\charrsid395742 any such}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742  allegation.
\par (3) If any civil}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid12587103  p}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid12587103\charrsid395742 roceeding}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
 under this Act is instituted against Her Majesty in pursuance of the Crown Proceedings Act 1952, a statement of defence may be filed on behalf of Her Majesty, and this section shall apply to the allegations contained in that statement accordingly.
\par (4) For the purposes of this and the next}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid16606194  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
suceeding section every proceeding instituted by or against Her Majesty in which any question arises as to the rights, power, obligations, or liabilities of Her Majesty or any other person under this Act shall be deemed to be a proceeding under this Act.

\par (5) The provisions of this section shall extend and apply to proceedings in which the existence of an intent to defraud the revenue is in issue.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 46\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid10889385 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Offences presumed to have been committed with intent to defraud the revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10889385 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
When any offence has been committed against this Act, it shall for all the purposes of this Act and in all proceedings thereunder be presumed to have been committed with intent to defraud the revenue, unless the contrary is proved; and this presumption 
shall not be excluded by the fact that evidence has been produced on-behalf of Her Majesty or the prosecutor of the existence of such an intent.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 47\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid10889385 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Actions pending alterations of use tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10889385 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 (1) When any resolution in favour of an alteration of the law relatin
g to use tax has in any session been passed by the Legislative Assembly or any Committee thereof no person shall be competent to commence, at any time before the end of the session, any proceedings of any description whatever against the Crown or the Mini
s
ter, or any officer under this Act or any officer of police, or any other person, on any cause of action or on any ground which would not have been sufficient if the said resolution had possessed the force of law according to the tenor thereof as an amend
ment of this Act.
\par }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid10889385 (2) }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 For the purpose of any period of limitation established by this or any other Act, any cause of action which i}{\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid10889385 s}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742  subject to the last preceding sub-section shall be deemed to have fi}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid16666266 rs}{\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 t arisen on the last day of the said session of the Legislative Assembly and no sooner.
\par }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid16666266 (3) }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 For the purpose of dete
rmining whether any act done by the Minister or any officer under this Act or any officer of police was done in the execution of his office under this Act, his office shall be deemed to include the duty of acting at all times during the said session of th
e Legislative Assembly in accordance with any such resolution as aforesaid as if it had the force of law according to its tenor.
\par }\pard\plain \ltrpar\s45\qc \li0\ri0\sb240\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16666266 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 PART VII - MISCELLANEOUS 
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 48\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid16666266 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Remission of fines by Hi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6976396 g}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14187185 h Commissioner}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16666266 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 When any fine has been incurred by any person under this A
ct, the High Commissioner acting on the advice of the Minister, may, whether before or after the conviction of that person, remit the fine whether wholly or in part.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 49\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid6976396 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 General power to make regulations }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6976396 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 (1) The High Commissioner may by Order in Executive 
Council make regulations under this Act prescribing all matters which by this Act are required or permitted to be prescribed, or with respect to, which regulations are necessary or }{\rtlch\fcs1 \af0\afs15 \ltrch\fcs0 \insrsid3745858\charrsid395742 
convenient for giving effect to this }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 Act.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 (2) Whenever the term "prescribed" is used in this Act in respect of any matter, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6976396 the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
 High Commissioner may by Order in Executive Council make regulations in respect of that matter.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12351924 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Regulations made under}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12351924  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
this Act }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 may }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 prescribe for any breach thereof a fine not exceeding one hundred do
llars and all the provisions of this Act relating to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12351924  f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 ines shall apply to fines imposed by any such regulations.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid14187185 \hich\af0\dbch\af0\loch\f0 50\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid12351924 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14187185 
Orders in Executive Council to b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 e laid before Legislative Assembly }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12351924 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 (1) Every order in Executive Council made under this Act shall be laid b
efore the Legislative Assembly within fourteen days after the making thereof if the Legislative Assembly is then in session, and if not, then within fourteen day}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14187185 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742  after the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12351924  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 commencement of the next ensuing session.
\par (2) If the Legislative Assembly resolves that any such Order in Executive Council should be revoked or varied, it shall thereupon be revoked or varied in accordance with the terms of the resolution.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 51\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid12351924 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Application of Act to the Crown}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12351924 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Use Tax shall not be payable by the Crown or any agency or division there}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10299397 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
f except as may be determined by the Minister by notice in the Gazette where the Minister considers that the non-application of the use tax in any particular case is unfair to any use tax payer.
\par {\listtext\pard\plain\ltrpar \s46 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\dbch\af0\insrsid3745858\charrsid395742 \hich\af0\dbch\af0\loch\f0 52\tab}}\pard\plain \ltrpar\s46\ql \fi-879\li879\ri0\sb240\sa120\widctlpar
\jclisttab\tx879\wrapdefault\aspalpha\aspnum\faauto\ls13\adjustright\rin0\lin879\itap0\pararsid10299397 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742 Act deemed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10299397  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14187185 part of the Customs Acts}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10299397 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 For }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10299397\charrsid395742 purposes}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
 of section 3 of the Customs Act 1913, this Act shall be deemed to form part of the Customs Acts.
\par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14187185 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid14187185 
\par 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10299397 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid10299397 This Act is administered by the Customs Department.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10299397\charrsid10299397 RAROTONGA}{\rtlch\fcs1 \af2\afs14 \ltrch\fcs0 \f2\fs14\insrsid10299397 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10299397 
COOK ISLANDS: Printed under the authority of the Cook Islands Government, by T. KAPI, Government Printer - 1980.
\par }\pard \ltrpar\s39\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7354782 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3745858\charrsid2959737 FIRST SCHEDULE
\par EXEMPTIONS FROM USE TAX
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 {\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \b\insrsid3745858\charrsid7354782 Goods imported by: 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid7354782 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7354782 (a)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14187185  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 
any overseas government for use by it in the Cook }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2959737\charrsid395742 Islands}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742  whether an office established by it or in any approved aid project; or

\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2959737 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 the United Nations, South Pacific Bureau of Economic Co}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid395742\charrsid395742 -}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 operation or the South Pacific Commission or any agency of those organisations approved project in the Cook Islands; or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2959737 (c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 any other overseas }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2959737\charrsid395742 agency}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742  for use in any approved project in the Cook Islands.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1253357 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid14187185\charrsid14187185 NOTE:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14187185  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14187185\charrsid395742 "Approved aid project" or "approved project" means a project}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid14187185  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14187185\charrsid395742 entered into with the consent of the Government of the Cook Islands.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14187185 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7026050 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Goods imported by the University of the South Pacific for use at its centre on Rarotonga.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7026050 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 Goods imported by any religious org
anisation for its own use or for use in any educational facility attached to it provided that the organisation is permitted to operate in the Cook Islands under the provisions of the Religious Organisations Restrictions Act of 1975.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 {\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid3745858\charrsid395742 Goods sent to any person who satisfies the Comptr}{
\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid7026050 oller}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid3745858\charrsid395742  that the goods are a bona-fide gift only and not intended for disposal by sale or otherwise:
\par Personal }{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid7026050 effects of any person arriving i}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid3745858\charrsid395742 n the Cook Islands provided that this would not include:
\par {\listtext\tab}}\pard\plain \ltrpar\s21\ql \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid7026050 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7026050 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 any alcohol, cigarettes or tobacco;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7026050 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 any goods that will be subject to customs duty and/or import levy
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7026050 (c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3745858\charrsid395742 do not meet any exemption give}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7026050 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3745858\charrsid395742  under the Import Levy Act 1972 or the provisions of the Customs Act 1913 and any related legislation.
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs12 \ltrch\fcs0 \insrsid3745858\charrsid395742 Goods - M
achinery, implements, appliances and other articles especially suited for use in agriculture and horticulture as the Minister may determine but not including vehicles for the carriage of passengers or goods;
\par Goods - Manure and other growth regulating and promoting substances and preparations for }{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid14300576\charrsid395742 agricultural}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid3745858\charrsid395742  use a}{
\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid14300576 s}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid3745858\charrsid395742  the Minister may determine.
\par Goods imported by any recognised sports organisation for that organisation}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid395742\charrsid395742 '}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid3745858\charrsid395742 s own use and not for resale;
\par Goods imported by such charitable organisations as the Minister may approve, and which the Minister is satisfied are for donation to any educational, health or religious}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid1341296  }{\rtlch\fcs1 \af0\afs12 
\ltrch\fcs0 \insrsid3745858\charrsid395742 institutions or a community project".
\par }\pard \ltrpar\s39\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1341296 {\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \b\insrsid3745858\charrsid1341296 SECOND SCHEDULE}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 
\b\insrsid395742\charrsid1341296  }{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \b\insrsid1341296 
\par }{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \b\insrsid3745858\charrsid1341296 COOK ISLANDS
\par THE USE TAX ACT 1980
\par }\pard \ltrpar\s39\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6054224 {\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid3745858\charrsid395742 WARRANT OF DISTRESS FOR USE TAX DUE BY DECEASED TAXPAYER TO}{
\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid3745858 
\par }\pard \ltrpar\s39\ql \li0\ri0\widctlpar\tx2951\tx5883\tx8630\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1253357 {\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid1253357\charrsid395742 WHEREAS}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 
\insrsid1253357  \'85\'85\'85\'85\'85\'85.\'85\'85 }{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid1253357\charrsid395742 of}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid1253357  \'85\'85\'85\'85\'85\'85.\'85\'85. }{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 
\insrsid1253357\charrsid395742 died on the}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid1253357  \'85\'85\'85\'85\'85\'85\'85 }{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid1253357\charrsid395742 day}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid1253357  of 
\'85\'85\'85\'85\'85.. 19\'85\'85.,}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid1253357\charrsid395742  and administration of his estate has not been}{\rtlch\fcs1 \af0\afs12 \ltrch\fcs0 \insrsid1253357  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 
\insrsid3745858\charrsid395742 granted: And whereas there is due and payable by the said deceased}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid4484329  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 for use tax the sum of}{\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid395742  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid1253357 \'85\'85\'85\'85\'85\'85.. }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 dollars and}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid395742  }{
\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid1253357 \'85\'85\'85\'85\'85}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid4484329  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 cents:}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid4484329  }{
\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 This is therefore to command you forthwith to tax the said sum of}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid4484329  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 $}
{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid1253357 \'85\'85\'85.}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid4484329 ,}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid395742  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
and the expenses of this execution, by distress and sale of}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid4484329  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
the goods and chattels of the said deceased: And you are hereby commanded to pay what you shall so tax forthwith to the Comptroller}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid4484329  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
of Customs at}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid395742  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid1253357 \'85\'85\'85\'85\'85\'85\'85\'85\'85.}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid4484329  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 
\insrsid3745858\charrsid395742 , and to make return of what you shall do by}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid4484329  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
virtue of this warrant immediately upon the execution thereof.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3764784 {\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid9453641 G}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 
iven under my hand and the seal of the Customs this}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid9453641  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid1253357 \'85\'85\'85\'85\'85\'85.}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid9453641  }{\rtlch\fcs1 
\af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 day of}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid395742  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid1253357 \'85\'85\'85\'85\'85. 19\'85..}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 
\insrsid3745858\charrsid395742 
\par (Customs Seal)}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid395742  }{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid3745858\charrsid395742 Comptroller of Customs.}{\rtlch\fcs1 \af0\afs13 \ltrch\fcs0 \insrsid16666266\charrsid395742 
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