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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>Recovery of tax liabilities: payment must be made within the prescribed period, and officer may shorten the timeframe.</h1> A taxable person must pay any amount payable under an order within ninety days from the date of service; however, where the proper officer considers it expedient in the interest of revenue and records reasons in writing, the officer may require payment within a shorter specified period.

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