Provisional assessment allows payment of tax provisionally when value or rate is uncertain, subject to bond and finalization.

Provisional assessment permits a taxable person unable to determine value or tax rate to request provisional tax payment; the proper officer must allow provisional payment within ninety days, may require a bond with surety to secure any difference, and must complete final assessment within six months subject to prescribed extensions. Interest is payable on tax due from the original due date until actual payment, and any refund from final assessment attracts interest under refund provisions.

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