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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Provisional tax payment: taxpayer may seek officer permission when value or rate is indeterminate, subject to bond.</h1> 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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