All provisions of chapters 11, 12, 13, 14, 15, 17 of this title and § 27-3-38 relative to the assessment, collection, verification, and administration of taxes, including penalties, applicable to corporations subject to taxation under any of these chapters and section, so far as pertinent and consistent, are applicable to the provisions of this chapter. Any addition of tax or penalty imposed by this chapter, is assessed and collected by the tax administrator in the same manner as taxes imposed upon corporations under any of the chapters mentioned in this section.
History of Section.
P.L. 1968, ch. 263, art. 11, § 1; P.L. 1989, ch. 126, art. 33, § 1; P.L. 1992, ch. 15, art. 2, § 1.