Section 45-14-242.06 Actual payment deemed a credit against amount due.
Section 45-14-242.06
Actual payment deemed a credit against amount due.
The acceptance of any amount paid for any excise tax imposed pursuant to this part shall not preclude the collection of the amount actually due. The amount actually paid shall constitute a credit against the amount actually due.
(Act 2001-569, p. 1144, §7.)