Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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320.0000 INTEREST AND PENALTIES—Regulation 1703

Annotation 320.0131

320.0131 Late Tax Payment. Interest for a late payment of tax accrues at a monthly rate and if any payment of tax is late, the full monthly rate is applicable for any portion of a monthly period for which the tax has not been paid. 6/18/93.