Tax collected but not paid requires immediate payment, notice and determination, interest accrual, and adjustment or refund.

A person who has collected tax but not paid it must forthwith pay that amount; the proper officer may issue a show-cause notice, determine the amount after considering representations, and require payment. Interest accrues from collection to payment. A written request yields a hearing; the officer must state facts and basis and issue an order within one year (excluding any stay). Payments are adjusted against tax payable for the related supplies and any surplus is credited or refunded under the refund mechanism.

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