a. Composition of the State Board of Internal Revenue and what constitutes a quorum:
The composition of the State Board of Internal Revenue (SBIR) is as follows:

1. The Executive Chairman, who must be a person experienced in taxation and appointed by the Governor.
2. The Directors and Heads of Departments from various departments within the State Internal Revenue Service (IRS).
3. A representative from the State Ministry of Finance.
4. A representative from the Attorney General’s Office of the State.
5. Three other persons who are knowledgeable in tax matters, appointed by the Governor.

Quorum:
A quorum is formed when at least five members are present, including the Executive Chairman or his representative.

b. Three Functions of the State Board of Internal Revenue:

1. Assess and collect taxes: The SBIR is responsible for the assessment, collection, and accounting of all revenues, taxes, and levies that are due to the state government.
2. Ensure uniformity of tax application: The board ensures that taxes are applied uniformly across the state, following applicable tax laws and regulations.
3. Taxpayer education: The SBIR is responsible for educating taxpayers on their tax obligations and promoting voluntary compliance through awareness programs.

c. Seven Taxes Collectible by a State Government:

1. Personal Income Tax (PIT) for individuals under the Pay-As-You-Earn (PAYE) system.
2. Personal Income Tax for self-employed individuals.
3. Withholding Tax (WHT) on payments to individuals.
4. Capital Gains Tax (individuals only).
5. Stamp Duties on instruments executed by individuals.
6. Road taxes and motor vehicle licenses.
7. Business Premises Registration fees.