59-7-513. Interest when time for payment extended.
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59-7-513. Interest when time for payment extended.
If the time for payment of the amount determined as the tax by the taxpayer is extended under the authority of Subsection 59-7-507(2) , there shall be collected as a part of such amount interest at the rate prescribed in Section 59-1-402 from the date when such payment should have been made, if no extension had been granted, until payment is received.
Amended by Chapter 1 , 1993 Special Session 2
Amended by Chapter 1 , 1993 Special Session 2