(1) The Accountant General shall approve a document to be used in the collection of Government revenue.
(2) A document on which a payment is received must be issued from a receipt form that is capable of producing one or more duplicate copies or a counterfoil.
(3) A printed receipt form must be bound and serially pre-numbered.
(4) When a specially printed receipt form is approved by the Accountant General, a miscellaneous revenue receipt form must be used.
(5) Revenue receipt forms, that are obsolete, must be listed, and returned to the Accountant General and a copy of the list acknowledged by the Accountant General must be retained by the collector of revenue.
(6) In this regulation, “document” includes a licence, permit, ticket, certificate, passage order and an electronic device.