44 Inter-Agency Cooperation in Enforcement of Tax Laws Reward and Privileges 45 of Non-Employee Informants

(1) The Service may co-opt the assistance and co-operation of any law enforcement agency in the discharge of its duties under this Bill.

(2) The law enforcement officers shall aid and assist an authorized officer in the execution of any Warrant of Distrain and the levying of distrain.

(1) The Service may, with approval of the Board, reward any person, not employed in the Service, in respect of any information that may be of assistance to the Service in the performance of its duties under this Law upon meeting such conditions as may be determined by the Board and the amount of such reward shall also be at the discretion of the Board.

(2) The identity of the person who gave information to the Service or Board shall be dealt with in accordance with the provisions of this Bill with regard to confidential information.