Mineral and Petroleum Resources Royalty Act, 2008 (Act No. 28 of 2008)
R 385
Estate Duty Act, 1955 (Act No. 45 of 1955)17. No account to be filed by Master before duty is paid or secured |
The Master shall not file any liquidation and distribution account in his office or grant a discharge to any executor until he is satisfied that the duty payable under this Act has been paid or secured to the satisfaction of the Commissioner or that the Commissioner consents to the discharge.
