Section 2: Debts due to State
consolidated text (as at 1991, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
2. Debts due to State
(1) Where taxes of any kind have been left unpaid for more than one
month, the Accountant-General may recover them in the manner prescribed
in this Act.
(2) The Accountant-General shall transmit to the Magistrate of the district
in which the person liable for the unpaid taxes resides, a list containing—
(a) the name of the person;
(b) the amount due;
(c) the cause or nature of the debt; and
(d) the date when the debt became due.
(3) The list shall be—
(a) in the form set out in the First Schedule;
(b) signed by the Accountant-General; and
(c) prima facie evidence of the debt due.
[S. 2 amended by Act 48 of 1991.]
R8 – 1 [Issue 1]
Recovery of State Debts Act