Enforcement Rules of the Estate and Gift Tax Act Article 9

For transfer of books or other publications already declared and registered under Subparagraph 4, Article 16 of the Act, the estate tax in arrears, if any, shall be paid in full to the competent taxation authority before such transfer can be made.For such registered books or other publications as set forth in the preceding paragraph, the competent taxation authority shall establish a register and may take photographs for recordation if necessary.