§ 44-11-7. Interest on delinquency payments.
If any tax imposed by this chapter is not paid when due, a taxpayer shall be required to pay as part of the tax interest on the tax at the annual rate provided by § 44-1-7 from that time.
History of Section.
G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-7; P.L.
1962, ch. 30, § 1; P.L. 1974, ch. 77, § 1; P.L. 1992, ch. 388, § 1.