Casino Control Act 2006 · 2020 Revised Edition · Part 9 · Casino Tax
149. Repayment of tax
Feedback & supportLast amended by an amending law of 2012.
If it is proved to the satisfaction of the Comptroller that a casino operator has paid casino tax in excess of the amount payable under this Part, that casino operator is entitled to have the amount so paid in excess refunded.
Comptroller
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act 1947 and includes, for all purposes of this Act except the exercise of the powers conferred on the Comptroller by sections 146A(2) and 152, a Deputy Comptroller or an Assistant Comptroller appointed under section 3(1) of the Income Tax Act 1947;
Every claim for repayment under this section must be made within 5 years from the payment of the casino tax claimed to be paid in excess.
casino
“casino” means any premises, or part of premises, within a designated site where persons may participate in casino gambling approved by the Authority;