Amendment status not verified — confirm the current text below against the official source.
Where the business III respect of which. tax of is payable un der this Act is owned by a non-reside nt person. the tax shal! he levied upon and recover- able from the ag en t of such non-resident person in like manner an d to the sarno extent as it would he leviable u j.on and recoverable from the owner if he were resident in the State an d conducting th e business therein ; md all the provi sions of this Act shall apply accordingly. of