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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 allowed only on taxpayer request and officer order when value or rate is indeterminate.</h1> Provisional payment of tax is available only upon a written request by the taxable person and an order permitting it by the proper officer where the taxpayer is unable to determine the transaction value or the applicable tax rate; approval is conditional on executing a prescribed bond with such surety or security as the proper officer may require.

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