GroundRules
15-68-514: Penalties and interest for violation.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 68. SALES TAX
- Part 5. Returns and Payment
If a person fails to file a return on or before the due date or fails to pay a tax on or before a due date, the person must be assessed penalty and interest as provided in 15-1-216.
Collected 2026-09-14T04:47:51Z. Source file · JSON