Amendment status not verified — confirm the current text below against the official source.
(1) When any tax has become due, the Commissioner shall cause to be presented to the person liable for tl e payment thereof, a bill for the amount due ; Provided that no such bill shall be necessary in the case of — (a) a tax on vehicles, boats and animals ; (b) a theatre tax; and (c) a tax on advertisements. (2) Every such bill shall specify the particulars of the tax and the period for which the charge is made. Notice of