Initiation of recovery proceedings: non-payment within prescribed period triggers recovery; officer may shorten the period for revenue protection. A taxable person must pay any amount determined by an order within the prescribed period from service, failing which recovery proceedings are initiated; the proper officer may, for reasons recorded in writing and in the interest of revenue, require payment within a shorter period.
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Provisions expressly mentioned in the judgment/order text.
Initiation of recovery proceedings: non-payment within prescribed period triggers recovery; officer may shorten the period for revenue protection.
A taxable person must pay any amount determined by an order within the prescribed period from service, failing which recovery proceedings are initiated; the proper officer may, for reasons recorded in writing and in the interest of revenue, require payment within a shorter period.
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