Collection of assessed tax and penalties

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Full Text of the Document

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.... Act, the Commissioner may not proceed to enforce payment of the amount assessed until two months after the date of service of the notice of assessment. ^1[(2) "Where a person has made an objection to an assessment or part of an assessment and has complied with the condition, if any, to entertain such objection in the manner provided in section 74 of this Act, the Commissioner may not enforce t....