7-1-30. Collection of penalties and interest.
47 words·~1 min read·
/nm/chapter-7-taxation/article-1-administration/7-1-30A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any amount of civil penalty and interest may be collected in the same manner as, and concurrently with, the amount of tax to which it relates, without assessment or separate proceedings of any kind.
History: 1953 Comp., § 72-13-44, enacted by Laws 1965, ch. 248, § 32.