Clause 10

The Comptroller may by notice in writing, if he thinks it necessary, declare any person to be the agent of a casino operator.(2) The person declared to be the agent of a casino operator under subsection (1) shall be the agent of the casino operator for the purposes of this Part and may be required to pay any casino tax or penalty due from any moneys which, at the date of the receipt of the notice or at any time during the period of 90 days thereafter, may be held by him for or due by him to the casino operator whose agent he has been declared to be.(3) In default of payment under subsection (2), the casino tax shall be recoverable from the agent in the manner provided under section 148.(4) For the purposes of this section, the Comptroller may require any person to give him information as to any moneys, funds or other assets which may be held by him for, or of any moneys due by him to, any casino operator.(5) Where any person declared by the Comptroller to be the agent of a casino operator under subsection (1) is aggrieved by such declaration he may, by notice in writing to the Comptroller within 14 days, or within such further time as the Comptroller in his discretion may allow, object to the declaration.(6) The Comptroller shall examine the objection and may cancel, vary or confirm the declaration.(7) Where the objector is aggrieved by the Comptroller’s decision upon his objection, he may appeal against such decision to the Board of Review and the provisions of section 146D shall apply with the necessary modifications.(8) Where an agent makes any payment of moneys to the Comptroller under this section —

the agent shall be deemed to have been acting under the authority of the casino operator by whom the casino tax is payable (referred to in this section as the defaulting taxpayer);

the agent is hereby indemnified in respect of the payment to the Comptroller;

the amount of casino tax due from the defaulting taxpayer shall be reduced by the amount paid by the agent to the Comptroller; and

the amount of the reduction shall, to the extent of that amount, be deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the defaulting taxpayer.”.