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Plateau State Revenue (Consolidation) Law, 2017.

82 Collection Agent

A person owning, managing or controlling any business or supplying any goods or services chargeable under Clause 80 of this Bill (referred to in this Bill as the "Collecting Agent") shall collect for and on behalf of the State, the tax imposed by this Bill based on the total amount charged or payable by the consumer in accordance with the provisions of Clause 81 of this Bill.