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Sugar Levy Act.

Country/Territory
Guyana
Document type
Legislation
Date
1974 (1998)
Source
FAO, FAOLEX
Original source
Laws of Guyana, pp. 1-5.
Long title
An Act to impose a levy on sugar manufactured in Guyana and exported therefrom and to provide for other matters incidental thereto.
Subject
Cultivated plants
Keyword
Institution Crops/grasses Sugar cane/sugar beet
Geographical area
Amazonia, Americas, Latin America and the Caribbean, North Atlantic, Small Island Developing States, South America
Abstract

This Act provides that there shall be levied on every to of sugar manufactured in Guyana and exported therefrom a sugar levy, the amount of which shall be calculated according to specifications set out in section 4. Every exporter shall submit to the Comptroller within twenty-one after the date of exportation a provisional return in the prescribed form estimating the amount of sugar levy payable. Within three months a final return shall be submitted to the Comptroller. The Comptroller may assess the amount to be paid and in case of disagreement shall notify the exporter of the outstanding balance to be paid. The exporter may lodge a notice of objection with the Comptroller. Regulation making powers of the Minister are set out in section 7. Section 8 prescribes offences. (8 sections)

Full text
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