Provisional tax payment: taxpayer may seek officer permission when value or rate is indeterminate, subject to bond. Provisional payment of tax is available only where the taxable person cannot determine the value of goods or services or the applicable tax rate; it requires a written request from the taxpayer, permission by the proper officer under the governing provision, and execution of a prescribed bond with such surety or security as the proper officer may require.
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Provisional tax payment: taxpayer may seek officer permission when value or rate is indeterminate, subject to bond.
Provisional payment of tax is available only where the taxable person cannot determine the value of goods or services or the applicable tax rate; it requires a written request from the taxpayer, permission by the proper officer under the governing provision, and execution of a prescribed bond with such surety or security as the proper officer may require.
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