s 38A Recovery of tax
38A.—(1) Despite any other written law, any tax due may be sued for by way of a specially indorsed originating claim.[Act 25 of 2021 wef 01/04/2022] (2) The Comptroller may, in the Comptroller’s own name, sue for any such tax or penalty, and is entitled to all costs allowed by law against the person liable thereto. (3) The Comptroller may appear personally or by counsel in any suit instituted under this section. (4) In any suit under subsection (1) or (2), the production of a certificate signed by the Comptroller giving the name and address of the defendant and the amount of tax due from him or her is sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.