§ 44-23-31 - Interest on tax pending arbitration of domicile.
SECTION 44-23-31
§ 44-23-31 Interest on tax pendingarbitration of domicile. – In any case where it is determined by the board of arbitration referred to in§ 44-23-30 that the decedent died domiciled in this state, penalties andinterest for nonpayment of the tax, between the date of the election and thefinal determination of the board, shall not exceed, in the aggregate, fourpercent (4%) of the amount of the taxes per annum.