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Local Property Tax Act 2012 (Number 52 of 2012)

37 Company returns.

(1) Where the person who is required to prepare and deliver a return under this Part is a company, the return shall be prepared and delivered by the secretary of the company.

(2) In the case of a company not registered in the State, for the purposes of subsection (1), a secretary includes the agent, manager, factor or other representative of the company.