Title 59 Chapter 7 Section 510

Revenue and Taxation
Corporate Franchise and Income Taxes
Section 510
Deficiency -- Interest.

            

59-7-510.   Deficiency -- Interest.

            Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the commission, and shall be collected as a part of the tax at the rate and in the manner prescribed in Section 59-1-402.


Amended by Chapter 1, 1993 Special Session 2