Removal of dependencies

I am trying to set up the creation of address object, and tags with the panos provider. I am applying the tags to the address object, so I have created a dependency on the tag in the address object. The resources are as follows (using json as the file is created via powershell):

{
    "resource":  [
         {
            "panos_panorama_administrative_tag":  [
                                                                  
                {
                    "SVC-Test":  {
                        "name":  "SVC-Test",
                        "color":  "",
                        "comment":  "SVC-Test"
                                }
                }
                                                                   
                     ]
                     
         {
            "panos_panorama_address_object":  [
                                                               
                {
                    "Test-Object":  {
                        "name":  "Test-Object",
                        "value":  "172.1.1.1",
                        "description":  "Test-Object",
                        "tags":  [
                            "ENV-PRD",
                            "SVC-Test"
                                ],
                        "depends_on":  [
                                "panos_panorama_administrative_tag.ENV-PRD",
                                "panos_panorama_administrative_tag.SVC-Test"
                                       ]
                        }

This works fine for the creation and destruction of objects, but I am hitting an issue when removing a tag. Currently I am removing the tag and dependency from the address object and also removing the tag object. When I run terraform plan, it shows it will modify the address object and detroy the tag as required. However, when running terraform apply, it trys to destroy the tag first and fails (as the tag needs to be removed from the address object first).

It does not seem to keep the dependency in the tfstate. This is born out by the terraform plan not showing the change to the dependency, only to the tag. Is there any way around this? I cannot leave the dependency on the address object, otherwise it reports a dependency on an undeclared object.

Is there any other way to change the order of tasks to apply the changes before the destruction of resources?