§ 44-6.3-4. Interest under tax amnesty.
Notwithstanding any general or specific statute to the contrary, interest on any taxes paid for periods covered under the amnesty provisions of this chapter shall be computed at the rate of twelve percent (12%) annually from the due date to the time of payment.
History of Section.
P.L. 2006, ch. 246, art. 21, § 1.