§ 31-36-11 - Interest on delinquent taxes – Actions for collections.
SECTION 31-36-11
§ 31-36-11 Interest on delinquent taxes– Actions for collections. – Any distributor failing to pay the tax provided for in this chapter whenpayable shall be liable for interest at the annual rate provided by §44-1-7, as amended, on the amount of the tax from the time when the tax shallbecome payable until the tax is paid, and suit for the collection of the taxand interest shall be initiated by the tax administrator, under the directionand supervision of the director of administration.