Tax collected but not paid: collected sums must be remitted, with show cause notices, interest, adjustment and refund mechanisms enforced. Persons who collect amounts as tax and do not remit them must forthwith pay those amounts to the Government; the proper officer may issue a show-cause notice, determine the amount due after representations, and issue a reasoned order within one year (excluding judicial stay). Interest accrues from collection to payment, a hearing must be granted if requested, payments are adjustable against related tax liability, and any surplus is either credited to the Fund or refunded to the person who bore the incidence pursuant to refund provisions.