59-7-510 - Deficiency -- Interest.
59-7-510. Deficiency -- Interest.
Interest upon the amount determined as a deficiency shall be assessed at the same time asthe deficiency, shall be paid upon notice and demand from the commission, and shall be collectedas 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