Provisional assessment: provisional tax payment allowed subject to bond and security, followed by final assessment and interest on unpaid tax.

Provisional assessment allows a taxable person unable to determine value or rate to request provisional tax payment; the proper officer must order provisional rate or value within ninety days. Provisional payment may require a prescribed bond with surety or security to cover any difference between provisional and final tax. Final assessment must be completed within six months, subject to specified extensions, and interest is payable on unpaid provisional-assessed tax from the due date until actual payment, with refund interest governed by refund provisions.

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