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    <title>Provisional assessment.</title>
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    <description>Where the taxable person cannot determine the value of goods or services or the applicable rate of tax, provisional assessment may be requested in writing and allowed by the proper officer on specified provisional value or rate, subject to a bond with surety or security securing payment of any difference on final assessment. Final assessment must ordinarily be completed within six months from communication of the provisional order, subject to limited extensions for sufficient cause. Interest applies on unpaid tax under provisional assessment, and interest is payable on any refund arising from final assessment.</description>
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    <pubDate>Mon, 27 Mar 2017 17:21:57 +0530</pubDate>
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      <title>Provisional assessment.</title>
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      <description>Where the taxable person cannot determine the value of goods or services or the applicable rate of tax, provisional assessment may be requested in writing and allowed by the proper officer on specified provisional value or rate, subject to a bond with surety or security securing payment of any difference on final assessment. Final assessment must ordinarily be completed within six months from communication of the provisional order, subject to limited extensions for sufficient cause. Interest applies on unpaid tax under provisional assessment, and interest is payable on any refund arising from final assessment.</description>
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      <pubDate>Mon, 27 Mar 2017 17:21:57 +0530</pubDate>
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