2 Interpretation

In this Bill:

"Appraise" means to determine the market value of real property either by entry thereon and inspection thereof or by use of an adjustment multiplier;

"Assessable income" means chargeable income on which tax is computed;

"Authorized officer" means any person employed in the Service or, for the time being, performing duties in relation to tax who has been specifically authorized by the Board or the Chairman to perform or carry out specific function under this Bill;

"Board" means the governing Board of the Service established under this Bill;

"Book" includes any register, document or other record of information and any account or accounting record however compiled, recorded or stored, whether in written or printed form or micro-film, digital, magnetic or electronic form or other wise and all types of information stored on computers and any other similar equipment;

"Chairman" means Chairman of the Board;

"Chargeable income" includes the total income of any person or body corporate on which tax is charged;

"Consultants" includes Tax Practitioners, Accountants, Legal Practitioners or any other recognized professionals that have been certified by their relevant professional bodies in Nigeria;

"Court" means the High Court of Plateau State or such other Court designated by the Chief Judge of the State to adjudicate on any matter within the ambit of this Bill;

"Delegation" means power and authority given to the Service by any organ or agency of Government in Plateau State;

"Demand Notice" means a revenue demand notice for any revenue collectible by the Plateau State Internal Revenue Service;

"Document" includes any record of information supporting accounts and accounting records including reports or correspondence or memoranda or minutes of meeting, however compiled, recorded or stored, whether in written or printed form or microfilm, digital, magnetic, electronic or optical form or otherwise and all types of information stored in computer and any other similar equipment;

"Executive Chairman" means the Chairman of the Service appointed pursuant to this Bill;

"Gazette" means the Plateau State Government Official Gazette;

"Government" means the Government of Plateau State and includes the Local Government Councils in the State;

"Governor" means the Governor of Plateau State;

"Land use charge" includes all property taxes, tenement and other rates (other than ground rent) payable on land throughout the State;

"Member" means a member of the Board appointed under this Bill and includes the Chairman;

"Non-Profit Organization" means a corporate or unincorporated body carrying on an activity the main purpose of which is a purpose other than the making of a profit;

"Officer" means any person employed in the Service;

"Person" includes a company or body corporate, partnership, firm and unincorporated body of person;

"Private Dwelling" means any building or part of a building occupied as residential accommodation (including any garage, shed and other building used in connection there with);

"Property Tax" means premium, taxes and rates levied on real property within designated areas in the State;

"Real Property" includes:

(a) Land, including land covered by water;

(b) Land and any building or structure situated thereon, including machinery, installations, and equipment affixed to a building and contributing to the utility of the building and where a building is erected on land under lease, license or permit, that building may, for the purposes of this Bill, be treated as real property separate from the land;

(d) a bulk storage tank, and any supply pipelines connected therewith; and

(e) any wire, cable, pipe, tower, installation, equipment, or thing, or structure other than building, forming part of a television or radio broadcasting, transmission or rebroadcasting or retransmission system including a cable television system, telephone, electric light, telegraph or telecommunications system or any electric power distribution system; but "Real Property" does not include:

(i) crops growing in or on land;

(ii) All that part of a mine below the surface of the ground; or

(iii) Land used as a public right-of-way;

"Regulation" means regulations issued by the Board pursuant to this Bill;

"Residence" means any building or part of a building occupied as residential accommodation (including any garage, shed and other building used in connection therewith);

"Revenue" includes any tax, duty, levy or revenue accruable to the Government;

"Rural Local Government" includes Bassa, Barkin Ladi, Bokkos, Jos East, Kanke, Kanam, Langtang North, Langtang South, Mikang, Qua'an-pan, Riyom and Wase;

"Semi Urban Local Government" includes Mangu, Shendam and Pankshin;

"Service" means the Plateau State Internal Revenue Service established under this Bill;

"Special Purpose Tax Officer" refers to designated tax officers for the purpose of tax investigation and tax enforcement;

"State" means Plateau State of Nigeria;

"Tangible Personal Property" means personal property that can be seen, weighed, measured, felt, or otherwise perceived by the senses, but does not include a document or other perceptible object that constitutes evidence of a valuable interest, claim, or right and has negligible or no intrinsic value;

"Tax" includes any duty, levy, rate, fees, or any other revenue accruable to the Government;

"Taxable Person" includes an individual or body of individuals, firm, partnership, family, corporations, sole trustee or executor or a person who carries out an economic activity in a place, a person exploiting tangible or intangible property for the purpose of obtaining income by way of trade or business or person or agency of government acting in that capacity;

Urban Local Government" includes Jos North and Jos South;

"Year of Assessment" means a period between January and December of the year or such other period for which tax is computed.