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    <description>Provisional assessment allows a taxable person unable to determine value or rate to request provisional tax payment by written application; the proper officer may specify provisional rate or value and require a prescribed bond with surety or security to secure payment of any difference. A final assessment must be passed within a statutory period, subject to extensions for sufficient cause, and interest is payable by the registered person on tax due from the first day after the ordinary due date until actual payment; refund interest follows final assessment if applicable.</description>
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      <description>Provisional assessment allows a taxable person unable to determine value or rate to request provisional tax payment by written application; the proper officer may specify provisional rate or value and require a prescribed bond with surety or security to secure payment of any difference. A final assessment must be passed within a statutory period, subject to extensions for sufficient cause, and interest is payable by the registered person on tax due from the first day after the ordinary due date until actual payment; refund interest follows final assessment if applicable.</description>
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