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    <title>Initiation of recovery proceedings.</title>
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    <description>A taxable person must pay amounts due under an order within three months from service, failing which recovery proceedings will be initiated. The proper officer may, for reasons recorded in writing and in the interest of revenue, require payment within a shorter period than three months, thereby accelerating recovery where justified.</description>
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      <description>A taxable person must pay amounts due under an order within three months from service, failing which recovery proceedings will be initiated. The proper officer may, for reasons recorded in writing and in the interest of revenue, require payment within a shorter period than three months, thereby accelerating recovery where justified.</description>
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