Finance Act, 1980

Assessment and collection of resource tax.

34.—(1) Assessments under this Chapter shall be made by inspectors of taxes appointed under section 161 of the Income Tax Act, 1967 , or by such other officers as the Revenue Commissioners shall appoint in that behalf.

(2) The Collector-General for the time being appointed under section 162 of the Income Tax Act, 1967 , shall collect and levy resource tax from time to time charged in all assessments made under the provisions of this Chapter.