Provisional assessment: recovery provisions applied as if regular assessment, but the statutory provision has been omitted. The provision declared that tax payable under a provisional assessment would be subject to the same recovery provisions as tax from a regular assessment, ... Summary
Provisional assessment: recovery provisions applied as if regular assessment, but the statutory provision has been omitted.
The provision declared that tax payable under a provisional assessment would be subject to the same recovery provisions as tax from a regular assessment, but that provision was subsequently amended and ultimately omitted, removing the statutory mechanism that treated provisional assessments as equivalent to regular assessments for recovery purposes.
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