§ 44-12-5 - Payment of tax – Collection powers.
SECTION 44-12-5
§ 44-12-5 Payment of tax – Collectionpowers. – The tax shall be payable within fifteen (15) days after its assessment and, ifnot paid when due, shall bear interest from the date of its assessment at theannual rate provided by § 44-1-7 until paid. The tax administrator shallreceive and collect the taxes so assessed in the same manner and with the samepowers as are prescribed for, and given to, collectors of taxes by chapters 7– 9 of this title.