Payment of tax and other amount in installments.

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..... in installments.- 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow payment of any amount due un .....

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..... e on such date shall become due and payable forthwith and shall, without any further notice being served on the person, be liable for recovery. - - statute, statutory provisions legislation, law, .....

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