Section No : Legislative Enactments EXPORTS (SPECIAL TAX) LAWMarginal Notes1. This Law may be cited as the Exports (Special Tax) Law, No. 20 of 1978.2. Charge of the tax. 3. Payment of the tax. 4. Default in the payment of the tax. 5. Assessments. 6. Appeals. 7. Finality of assessments. 8. Tax to be a first charge. 9. Recovery by seizure and sale. 10. Proceedings for recovery before a Magistrate. 11. Recovery of tax out of debts. 12. Recovery of tax from persons leaving the island. 13. Use of more than one means of recovery. 14. Meaning of " the tax " In section 8 to 13. 15. Tax paid under this Law deemed to be an expense incurred in the production of profits and income for the purpose of the Inland Revenue Act, No. 4 of 1963. 16. Tax paid in excess to be refunded. 17. Power of Commissioner-General to call for returns and information. 18. Offences. 19. Power of Minister to waive or reduce tax in certain circumstances. 20. Interpretation.