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    <title>Provisional Assessment.</title>
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    <description>Provisional assessment allows a taxable person unable to determine value or rate to request provisional tax payment; the proper officer may permit payment on a provisional rate or value and require a prescribed bond with surety or security to secure payment of any difference. The proper officer must complete final assessment within a statutory period subject to specified extensions, and the registered person owes interest on tax from the day after the ordinary due date until actual payment; refunds from final assessment attract interest under the refund provisions.</description>
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      <description>Provisional assessment allows a taxable person unable to determine value or rate to request provisional tax payment; the proper officer may permit payment on a provisional rate or value and require a prescribed bond with surety or security to secure payment of any difference. The proper officer must complete final assessment within a statutory period subject to specified extensions, and the registered person owes interest on tax from the day after the ordinary due date until actual payment; refunds from final assessment attract interest under the refund provisions.</description>
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