30 Assessment of tax, interest or penalty

 

CHAPTER VI
 
Assessment and Payment of Tax, Interest and Penalties and Making Refunds
 
30 Assessment of tax, interest or penalty
 
No claim may be made by the Commissioner for the payment by a person of an amount of tax, interest or penalty or other amount in the nature of tax, interest or penalty due under this Act except by the making of an assessment for the amount.
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