Section 206 – Interest and penalty — Overpayments.
59-5-206. Interest and penalty — Overpayments. (1) In case of any failure to make or file a return required by this chapter, the penalty provided in Section 59-1-401 and interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the tax. The amount so added to any […]