Provisional assessment permits provisional tax payment when value or rate is uncertain, subject to bond, finalization, and interest.

When a taxable person cannot determine value or applicable rate, they may request provisional assessment; the proper officer may permit provisional tax payment at a specified rate or value subject to a prescribed bond with surety or security to secure any difference between provisional and final tax. The proper officer must pass a final assessment within the statutory period, with authorized extensions, and the registered person is liable for interest on unpaid provisional tax until actual payment; interest on refunds follows statutory provision.

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