Waiver of interest and penalties: prescribed last dates for payment to secure waiver upon tax notices and reassessments. Designates two classes of registered persons and prescribes the last dates by which payment of tax, as per the notice, statement, or order, must be made to obtain a waiver of interest and/or penalties: (i) those served with a notice, statement, or order may pay by the date specified for that class; and (ii) those subject to reassessment following appellate directions may pay by the date ending six months from the proper officer's re-determination order. The notification takes effect from the stated commencement date.