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SALES TAX LAW
ARRANGEMENT OF SECTIONS
1. Charging sales tax
2. Persons liable to sales tax
3. Collection and remission of tax
4. Power to charge and collect sales tax
5. Records
6. Determination of sales tax by the Board
7. Objection
8. Appeal to High Court
9 Errors and defects in assessment and notice.
10. Offences and penalties
11. Unlawful collection prohibited
12. Regulation
13. Interpretation
14. Citation and Commencement
SCHEDULE
A LAW TO IMPOSE A TAX UPON CERTAIN ITEMS OF GOODS SOLD OR SERVICES RENDERED IN LAGOS STATE
LAWS OF THE FEDERAL REPUBLIC OF NIGERIA