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    <title>Provisional assessment.</title>
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    <description>A taxable person who cannot determine value or tax rate may request provisional payment; the proper officer shall decide within ninety days and may allow provisional payment at a specified value or rate, subject to a bond with security to cover any difference. The final assessment must be completed within six months, subject to permitted extensions, and the registered person owes interest on any unpaid tax from the day after the original due date until actual payment; refund interest on any consequent refund is payable as provided by statute.</description>
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      <description>A taxable person who cannot determine value or tax rate may request provisional payment; the proper officer shall decide within ninety days and may allow provisional payment at a specified value or rate, subject to a bond with security to cover any difference. The final assessment must be completed within six months, subject to permitted extensions, and the registered person owes interest on any unpaid tax from the day after the original due date until actual payment; refund interest on any consequent refund is payable as provided by statute.</description>
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