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SAN MARINO


We the Captains Regent of the Most Serene Republic of San Marino



In view of article 4 of the Constitutional Law no.185 / 2005 and Article 6 of Qualified Law
186/2005;
Promulgate and publish the following ordinary law approved by the Great and General Council
its meeting of 13 March 2007.


LAW 23 March 2007 44



PAYMENT ORDERS FOR PERSONS ENROLLED IN ROLE



Art. 1
(VR payment in favor of taxpayers registered in the register)

1. As part of the activities covered under Title III of the Law 70 of May 25, 2004, the
Central Bank of the Republic of San Marino, in relation to the Treasury Service carried out for the most excellent
House and Entities' public sector, may suspend the payment of sums
in favor of taxpayers registered as under the above Act and which falls
default as a result of the failure to pay the amount due by the end of the same role.
2. In relation to the previous paragraph, at the request of the Department of Esattoria, Judge
Conciliator orders the Treasury Department to pay directly to the debt amounts to
credit defaulting taxpayers, already paid by the State and Public Sector Entities
Enlarged by order for payment sent to the Treasurer, to the value of the debt relating to enrollment
role plus interest, penalties and expenses provided for by law
accrued at the instance date, and the corresponding payment to the taxpayer,
any residual credit, net of amounts paid to the debt. 3
. The payment of the sums on the basis of the provisions of the Justice of the Peace
the Treasury Department is required to give adequate notice to the taxpayer and the Office or Authority
that issued the payment order.
4. The Department of Esattoria once received payment of the sums referred to in paragraph
2, provides for the transfer to the Office or Organization
creditor due to the formation of the role under Law 25 May 2004 n .10 and subsequent amendments and additions
.






Art.
2 (Entry into force)

1. This Law shall enter into force on the fifth day following that of its legal publication
.


Our Residence, this day of March 23 2007/1706 dFR




THE CAPTAINS REGENT
Antonio Carattoni - Roberto Giorgetti






THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta