| (1) |
A firearm or muzzle loading firearm may only be destroyed as prescribed. |
| (2) |
Any firearm, muzzle loading firearm or ammunition forfeited to the State in terms of this Act— |
| (a) |
must be destroyed by the State within six months of the date of the forfeiture or after all possible appeals have been concluded or the last date on which any appeal could have been noted has passed without an appeal having been noted, whichever occurs last; and |
| (b) |
remains the property of the owner thereof until its destruction. |
| (a) |
Despite subsection (2), the State may retain any firearm, muzzle loading firearm or ammunition forfeited to the State, which the Registrar deems to be of special value. |
| (b) |
Any firearm, muzzle loading firearm or ammunition retained by the Registrar in terms of paragraph (a) becomes the property of the State when the Registrar informs the former owner of the firearm, muzzle loading firearm or ammunition of that fact. |
| (c) |
Subject to Chapter 19, the former owner of any firearm, muzzle loading firearm or ammunition, which becomes the property of the State in terms of paragraph (b) may apply for compensation in terms of this Act. |
(4)
| (a) |
Subject to subsection (1) no person, including the State, may destroy a firearm or muzzle loading firearm without the prior written permission of the Registrar. |
| (b) |
The Registrar must only consent to the destruction of a firearm, muzzle loading firearm or ammunition with due regard to and in compliance with the provisions of the National Heritage Resources Act, 1999 (Act No. 25 of 1999), and any condition which may be imposed by the South African Heritage Resources Agency or their nominated agents. |
[Section 149 substituted by section 50 of Act No. 28 of 2006]
Tax Administration Act, 2011
