Interest on delinquent payments.

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If any tax imposed by this chapter is not paid when due, the corporation shall be required to pay as part of the tax interest on the tax at the annual rate provided by § 44-1-7 from that time.

History of Section.
P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-17; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1992, ch. 388, § 3.


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