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of <h1>Provisional tax assessment process: officer sets provisional rate or value within 90 days; final assessment within six months</h1> Where a taxable person cannot determine value or tax rate, they may request provisional assessment in writing and the proper officer must order provisional tax payable at a specified rate or value within 90 days. Provisional assessment may require a prescribed bond with security to cover any difference between provisional and final tax. The proper officer must complete final assessment within six months of the provisional order, extendable for cause by senior officers up to additional periods specified. Interest is payable by the registered person on unpaid provisional tax from the original due date until actual payment; refunds from final assessment carry interest as provided by law.
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