PART XIII MISCELLANEOUS 101 Mode of payment and prohibitions 102 Rebate for prompt Filing 103 Land use charge 104 Property liable to charge 105 Persons liable to pay Charge 106 Value for annual Charge rate 107 Exemption from Land Use charge 108 Loss of Exemption 109 Land use Charge Demand Notice 110 Appeals to TAC and conditions 111 Land Use Charge Collection Account 112 Tax collection on determination or transfer of business 113 Information on collectable revenue, complaint office, etc 114 Sole Authority to collect taxes, etc 115 Payment due dates 116 Power to review revenue rates 117 Errors and defects in Assessment and Notice 118 Excess payment 119 Failure to provide full information in respect of profits, etc 120 Information to be delivered in respect of taxable persons 121 Conformity with Tax Laws 122 Compliance with Governor's directives 123 Confidentiality 124 Delegation of power [125] Signature of the Executive Chairman 126 Imposition of surcharge 127 Repeal