An official outside the local government with jurisdiction learns of a local tax offence case — what must that official do with it?
General information · Not legal advice
Material to check
In a practice file we read the record showing which local government holds the taxing or collection rights for the tax in question, the note or report recording when the outside official became aware of the case or found the evidence, and any transfer record showing where the case or evidence was sent.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading holds that an officer attached to a local government or state agency that is not the one with jurisdiction must hand over, without delay, an offence case he or she became aware of to the investigating officer attached to the local government that does have jurisdiction.
Another reading separates that duty from a second one: an officer who discovers evidence belonging to another local government's offence case must hand that evidence over to that other local government's investigating officer without delay, and since the provision names neither a period for 'without delay' nor any form of transfer record, both are left open.
Your judgment
What in the file could fix the date the outside official became aware of the case, since the handover duty turns on awareness rather than on the offence itself?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to set a period for the handover or to require a particular transfer record, or if a decision explains when an official is treated as having become aware of an offence case.