Singapore legislation
Section 18
Section 18
Refund of overpaid duty
(1)
If it is proved to the satisfaction of the Commissioner that the promoter of any private lottery has paid duty in excess of the amount payable, the promoter is entitled to have the amount so paid in excess refunded.
(2)
Every claim for repayment under this section must be made within 5 years after the payment of the duty claimed to be paid in excess.