In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Estate Duty Act 1929 · 2020 Revised Edition · Part 6 · Collection of Estate Duty
37. Commissioner may make assessment
Feedback & supportThe Commissioner may at any time, whether an estate duty return required to be delivered under section 35 has been delivered or not, assess the estate duty payable in respect of the estate of a deceased person and shall issue to the person or persons whom he considers liable to pay such estate duty a notice of the assessment in a form to be determined by the Commissioner.
Commissioner
Defined · s 2
“Commissioner” means the Commissioner of Estate Duties appointed under section 4(1) and includes a Deputy Commissioner of Estate Duties;