This section applies where a liable person -
(a) elects in a return to have the local property tax payable by the liable person deducted by his or her employer from his or her net emoluments,
(b) does not deliver a return which contains an election for a specified method of payment,
(c) elects in a return for a specified method of payment other than deduction from net emoluments but defaults in making payment by that method, or
(d) agrees with the Revenue Commissioners that his or her employer deduct the local property tax contained in a Revenue assessment from his or her net emoluments.