SPECIAL DEVELOPMENT LEVY LAW OF LAGOS STATE

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LIST OF LAWS OF LAGOS, [ALPHABETICAL]  

SPECIAL DEVELOPMENT LEVY LAW

ARRANGEMENT OF SECTIONS

1.       Special development levy to be paid yearly by every taxable person

2.       Levy to be paid by person empowered in the public or private sector within the state

3.       Establishments authorised to deduct levy from salary earnings of persons employed in public sector within the state

4.       Person authorised to deduct levy from salary earnings of persons in the private sector

5.       Other person to pay levy

6.       Power of the Governor to increase or reduce amount of levy to be paid

7.       Power to make regulations

8.       Transactions in respect of which evidence of payment of levy is required

9.       Establishment of the special Development Levy Fund

10.     Person authorised to deduct shall account to the State Department of Internal Revenue

11.     Offences and penalty

12.     Interpretation

13.     Citation and commencement

SPECIAL DEVELOPMENT LEVY LAW

A LAW TO PROVIDE FOR THE IMPOSITION AND COLLECTION OF SPECIAL DEVELOPMENT LEVY IN LAGOS STATE AND FOR OTHER PURPOSES CONNECTED WITH IT

[Commencement]                                                                                                                     [3 January 1989]

LAWS OF LAGOS STATE

LAWS OF THE FEDERAL REPUBLIC OF NIGERIA