Recovery proceedings for unpaid tax orders may follow after the prescribed payment period; officer can shorten period to protect revenue. Amounts payable under an order must be paid within three months from service; failure to pay will lead to initiation of recovery proceedings. The proper officer may, for reasons recorded in writing and if expedient in the interest of revenue, require payment within a shorter period than three months, thereby permitting an accelerated collection timetable.
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.
Recovery proceedings for unpaid tax orders may follow after the prescribed payment period; officer can shorten period to protect revenue.
Amounts payable under an order must be paid within three months from service; failure to pay will lead to initiation of recovery proceedings. The proper officer may, for reasons recorded in writing and if expedient in the interest of revenue, require payment within a shorter period than three months, thereby permitting an accelerated collection timetable.
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