PRODUCE SALES TAX LAW OF LAGOS STATE

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LIST OF LAWS OF LAGOS, [ALPHABETICAL]  

PRODUCE SALES TAX LAW

ARRANGEMENT OF SECTIONS

PART 1 – Imposition of the Tax

1.         Produce sales tax imposed.   

2.         Variation of tax.         

3.         Provisions applicable to charge, collection and recovery of tax.      

PART 2 – Sales of Marketed Produce

4.         Chargeable sales of marketed produce.      

5.         Accountability for tax.

6.         Commodity Board accountable for tax.       

7.         Licensed buying agents to supply information.         

8.        Offences.        

9.        Power to make regulations.  

PART 3 – Sales of Other Chargeable Produce

10.     Chargeable sales and accountability.          

11.     Registration of buyers of produce.     

12.     Returns.           

13.     Secrecy.          

14.     Determination of tax. 

15.     Objection to determination.  

16.     Appeal to judge.        

17.     Irregularities, etc., not to affect validity.        

18.     Collection of taxes unaffected by pending appeals.

19.     Liability for payment of tax collected.           

20.     Summary proceedings without action.         

21.     Bond deposit. 

22.     Powers of inspection. 

23.     Search warrant.  

24.     Failure to answer questions or produce for inspection an offence        

24.     Failure to collect or account for tax. 

25.     Failure to make returns, etc.  

26.     Failure to register.       

27.     Regulations.    

PART 4 – Miscellaneous

28.     Evasion of tax.

29.     Refunds.          

30.     Recovery of tax.         

31.     General powers of Board.      

32.     Citation.         

33.     Interpretation.

Schedule    

SUBSIDIARY LEGISLATION : PRODUCE 

SALES TAX (UNMARKETED PRODUCE) REGULATIONS W.R.L. 1959, IV, 477.     

PRODUCE SALES TAX LAW [1972 No. 1]

A Law to impose a tax upon the sale of produce and to make provisions for the collection and recovery thereof and for purposes connected therewith.

[W.R.L. 1959. Cap. 99. W.N. 1 of 1961. W.N. 20 of 1961. 1972 No. 19.]

[Commencement.]                                                [1st April, 1957]

PART 1 – Imposition of the Tax

1.   Produce sales tax imposed

A tax, to be called produce sales tax, shall be charged in the Lagos State, subject to and in accordance with the provisions of this Law, on all chargeable sales of the produce mentioned in the first column of the Schedule at the rates specified in the second column of the Schedule.

LAWS OF LAGOS STATE

LAWS OF THE FEDERAL REPUBLIC OF NIGERIA