|Registration of users. 10 of 2010,s.10.
159B. (1) No person shall access, transmit to, or receive information from a tax computerized system unless the person is registered as a user of such system under this section.
(2) A person seeking registration under this section shall apply to the Commissioner.
(3) The Commissioner shall consider every application under subsection (2) and may, if satisfied that the applicant meets the prescribed requirements, register the applicant as a user of a tax computerized system.