§ 44-11-7 - Interest on delinquency payments.
SECTION 44-11-7
§ 44-11-7 Interest on delinquencypayments. – If any tax imposed by this chapter is not paid when due, a taxpayer shall berequired to pay as part of the tax interest on the tax at the annual rateprovided by § 44-1-7 from that time.