(1) Residential zoned land tax is under the care and management of the Revenue Commissioners.
(2) Part 37 shall apply to residential zoned land tax as it applies to income tax, corporation tax and capital gains tax.
(1) Residential zoned land tax is under the care and management of the Revenue Commissioners.
(2) Part 37 shall apply to residential zoned land tax as it applies to income tax, corporation tax and capital gains tax.