15-72-114: Penalty and interest on deficiency.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 72. ELECTRICAL GENERATION TAX AND INVASIVE SPECIES FEE
- Part 1. Electrical Generation Tax Reform Act
Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.
Collected 2026-09-14T04:47:56Z. Source file · JSON