s 46
In forceRecovery proceedings not affected by reassessment
Part 4Payments and refunds of tax and other amounts
Division 5Recovery of tax and other amounts
Subdivision 1Recovery from taxpayers
46 Recovery proceedings not affected by reassessment
A reassessment does not affect a proceeding for the recovery of an amount payable under a tax law but an appropriate adjustment must be made to the amount sought to be recovered in the proceeding to accord with the reassessment.
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