Cattle Tax Law, no. 4 of 1985.

This Law concerns cattle, intended as bulls, cows, oxen, steers, bullocks, heifers, calves, sheep and lambs; and provides for imposing a tax payable by every person who rears cattle or puts cattle to graze in the State. Matters covered by this Law include: interpretation of terms; imposition of cattle tax; return on number of cattle; power to require return and obstruction from counting cattle; assessment and collection of tax; failure to pay tax and relating penalties; exemptions.