3 Establishment of Plateau State Internal Revenue Service

(1) There is established the Plateau State Internal Revenue Service (referred to in this Law as "the Service").

(2) The Service:

(a) shall be a Body Corporate with Perpetual Succession and a Common Seal;

(b) may sue or be sued in its corporate name; and

(c) may acquire, hold and dispose of any Asset or interest in Property, moveable or immovable, for the purpose of carrying out its functions under this Law.

(3) The Service shall have such power and duties as are conferred on it by this Law or by any other Enactment.