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    <title>Litigation: An undisclosed levy for the State</title>
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    <description>The article explains that mandatory deposit, interest on duty demands and the imposition of multiple penalties functionally operate as parallel revenue mechanisms: differential interest treatment, characterization of interim refunds as wrongful, cumulative treatment of penalties, bifurcated adjudications and extended period demands compel repeated deposits and payments, advantaging the State&#039;s cash position during litigation and undermining settlement rights and procedural fairness for taxpayers.</description>
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