(1) The obligation to pay—
(a) any tax chargeable under an assessment;
(b) any penalty imposed in an assessment for failure to lodge a return or for failure to lodge a correct return; or
(c) any penalty or interest imposed for late payment of any assessed tax,
shall be suspended by reason of any notice of objection or appeal having been given against an assessment, pending determination of the objection or appeal.
(2) The Comptroller may enforce payment of that portion of the tax which is not in dispute.
(3) Despite the provisions of subsection (1), the Comptroller may, in his or her discretion, require the taxpayer to pay an amount not exceeding 50% of the tax in dispute pending the determination of the appeal.
(4) If the taxpayer's appeal is allowed by the Commissioners, the amount paid under subsection (3) shall be refunded by the Comptroller to the taxpayer.
(Amended by Act 18 of 1990)