GroundRules
15-30-2601: Tax as personal debt.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 30. INDIVIDUAL INCOME TAX
- Part 26. Collection and Administration
Every tax imposed by this chapter and all increases, interest, and penalties thereon shall be from the time they are due and payable a personal debt from the person or fiduciary liable to pay the same to the state.
Collected 2026-09-14T04:47:19Z. Source file · JSON