15-51-103. Disposition of revenue -- penalty and interest on delinquency.
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/mt/title-15/chapter-51/part-1/15-51-103·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-51-103 . Disposition of revenue -- penalty and interest on delinquency. The department shall, in accordance with the provisions of 17-2-124 , promptly remit the collected taxes to the state treasurer. Taxes not paid on the due date are delinquent, and penalty and interest must be added to the delinquent taxes as provided in 15-1-216 .