Chapter:	289A	Title:	TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES	Gazette Number:	L.N. 186 of 1999; L.N. 187 of 1999
Rule:	8	Heading:	Duty to refund balance after payment of tax	Version Date:	01/09/1999

(1) The Commissioner shall calculate interest under rule 7 on the amount of the tax payable where-

(a) a taxpayer authorizes the Commissioner to use an entry in his account;
(b) a taxpayer tenders a certificate; (L.N. 186 of 1999)
(c) the Commissioner uses an entry in an account or a certificate in accordance with rule 10(2); or (L.N. 186 of 1999)
(d) the Commissioner or any officer authorized by him for the purpose uses an entry in an account in accordance with rule 2B(2)(a), (L.N. 186 of 1999)

(a) one for the interest, bearing the date of the use of the entry under paragraph (1); and
(b) one for the balance remaining after payment of the tax, bearing the same date as the entry used under paragraph (1).

(a) issue a new certificate for the part of the balance which is capable of division into multiples of $50 and the new certificate shall be in the same form and bear the same date as the certificate tendered or used, as the case may be; and (L.N. 447 of 1996; 24 of 1999 s. 7)
(b) refund to the taxpayer in cash the remaining portion of the balance, if any.