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§44-13-26  Collection of pecuniary penalties. –

Published: 2015

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Public Service Corporation Tax

SECTION 44-13-26

   § 44-13-26  Collection of pecuniary

penalties. –

The amount added to any tax under §§ 44-13-24 and 44-13-25 shall be

collected as a part of and at the same time and in the same manner as the tax

unless the tax has been paid before the discovery of the neglect, falsity, or

fraud, in which case the amount added shall be collected in the same manner as

the tax.

History of Section.

(P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-26.)