Income Tax Act, 1967.

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Chapter III

General

Revenue Commissioners to be furnished with copies of rates.

39.—(1) For the purpose of assessing tax chargeable under Schedules A and B, the secretary, clerk, or person acting as such, to a rating authority shall, when required by the Revenue Commissioners, transmit to them, at the head office of the Revenue Commissioners in Dublin, true copies of the last county rate or municipal rate made by the authority for its rating area or any part thereof.

(2) The Revenue Commissioners shall pay to any such person the expenses of making all such copies, not exceeding the rate of two shillings and sixpence for every one hundred ratings.

(3) If any such person neglects to transmit such copies, after being required to do so by the Revenue Commissioners, he shall, for every such neglect, forfeit the sum of £50.