LRB-5872/1
KP:skw
2023 - 2024 LEGISLATURE
February 13, 2024 - Introduced by Representative Wittke, cosponsored by Senator
Marklein. Referred to Committee on State Affairs.
AB1089,1,9 1An Act to renumber and amend 77.60 (1) (a) and 77.60 (1) (b); to amend 70.38
2(1m), 71.03 (7) (intro.), 71.24 (7) (a), 71.44 (3) (a), 71.775 (4) (bm) 1., 71.775 (4)
3(bm) 2., 71.775 (4) (em), 71.82 (1), 71.82 (2) (b), 71.82 (2) (d), 71.84 (1), 71.84 (2)
4(a), 71.84 (2) (b), 71.84 (2) (c), 71.90 (1), 71.91 (6) (e) 3., 71.91 (6) (f) 5., 73.03 (6),
576.075, 76.13 (2), 76.13 (2a), 76.13 (3), 76.22 (2), 76.28 (4) (a), 76.28 (4) (b), 76.28
6(11), 76.39 (4) (d), 76.48 (5), 77.59 (6) (c), 77.96 (5), 78.68 (1), 139.25 (1), 139.44
7(9), 168.12 (6) (c), 168.12 (6) (d) 2., 168.12 (6) (e) 1. and 168.12 (6) (e) 3.; and to
8create
77.60 (1) (b) 2. of the statutes; relating to: interest rates on late,
9nondelinquent taxes and on overpayments.
Analysis by the Legislative Reference Bureau
This bill modifies the interest rates applicable to various late, nondelinquent
taxes and fees owed to the Department of Revenue and to overpayments for those
taxes and fees that are refunded by DOR. Under current law, generally, late,
nondelinquent taxes or fees administered by DOR are subject to an interest rate of
12 percent per year, and DOR must pay interest at the rate of 3 percent per year on
refunds of overpayments of those taxes or fees. Under the bill, the interest rate for
late, nondelinquent taxes or fees administered by DOR is 6 percent per year, and

DOR must pay interest at the rate of 6 percent per year on refunds of overpayments.
The bill applies to the following taxes and fees: 1) the individual income and
corporate income and franchise tax; 2) the withholding; 3) the sales and use tax; 4)
taxes paid by utilities and insurers; 5) excises taxes on motor vehicle fuel, alcohol
beverages, and cigarettes, tobacco, and vapor products; 6) the economic development
surcharge; 7) the petroleum inspection fee; 8) the metalliferous mining tax; and 9)
the charge imposed by DOR on a city, village, town, or county for the expenses
incurred by DOR in examining city, village, town, or county records regarding the
assessment of property upon failure to return information requested by DOR.
Also, current law requires that an interest rate of 12 percent per year apply to
delinquent individual income and corporate income and franchise taxes in instances
in which the secretary of DOR determines that reduction from an interest rate of 1.5
percent per month for such delinquent taxes is fair and equitable. The bill requires
that an interest rate of 6 percent per year apply to such delinquent taxes in instances
in which the DOR secretary determines that the reduction is fair and equitable.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB1089,1 1Section 1. 70.38 (1m) of the statutes is amended to read:
AB1089,2,102 70.38 (1m) Estimated liability. Upon written request and for sufficient reason
3shown, the department shall allow a person subject to the tax under s. 70.375 to file,
4on or before June 15, a net proceeds tax return and to pay that tax based upon
5estimated tax liability. On or before September 15, that person shall file a final report
6and pay any additional tax due along with interest at the rate of 1 0.5 percent per
7month from June 15 until the date of payment. If the additional tax exceeds 10
8percent of the person's tax under s. 70.375 for the previous year, the penalty and
9interest under s. 70.39 (1) apply. If the final report indicates that the person overpaid
10the person's liability, the department shall refund the overpayment.
AB1089,2 11Section 2. 71.03 (7) (intro.) of the statutes is amended to read:
AB1089,3,1212 71.03 (7) Extension of time to file. (intro.) Returns of natural persons and
13fiduciaries that require a statement of amounts or information contained or entered

1on a corresponding return under the internal revenue code shall be filed within the
2time fixed under that code for filing of the corresponding federal return. Any
3extension of time granted by law or by the internal revenue service for the filing of
4that corresponding federal return extends the time for filing under this chapter if a
5copy of the taxpayer's application to the internal revenue service requesting the
6extension is filed with the return under this chapter or if a copy of any request for
7an extension required by the internal revenue service is filed with the return under
8this chapter or at an earlier date that the department prescribes by rule and if the
9taxpayer pays the Wisconsin tax in the manner applicable to federal income taxes
10under the internal revenue code. Taxes payable upon the filing of the return do not
11become delinquent during the period of an extension but are subject to interest at the
12rate of 12 6 percent per year during such period except as follows:
AB1089,3 13Section 3. 71.24 (7) (a) of the statutes is amended to read:
AB1089,3,2414 71.24 (7) (a) In the case of a corporation required to file a return, the
15department of revenue shall allow an automatic extension of 7 months or until the
16original due date of the corporation's corresponding federal return, whichever is
17later. Any extension of time granted by law or by the internal revenue service for the
18filing of corresponding federal returns shall extend the time for filing under this
19subchapter to 30 days after the federal due date if the corporation reports the
20extension in the manner specified by the department on the return. Except for
21payments of estimated taxes, income or franchise taxes payable upon the filing of the
22tax return shall not become delinquent during such extension period, but shall,
23except as provided in par. (b), be subject to interest at the rate of 12 6 percent per year
24during such period.
AB1089,4 25Section 4. 71.44 (3) (a) of the statutes is amended to read:
AB1089,4,11
171.44 (3) (a) In the case of a corporation required to file a return, the
2department of revenue shall allow an automatic extension of 7 months or until the
3original due date of the corporation's corresponding federal return, whichever is
4later. Any extension of time granted by law or by the internal revenue service for the
5filing of corresponding federal returns shall extend the time for filing under this
6subchapter to 30 days after the federal due date if the corporation reports the
7extension in the manner specified by the department on the return. Except for
8payments of estimated taxes, income or franchise taxes payable upon the filing of the
9tax return shall not become delinquent during such extension period, but shall,
10except as provided in par. (b), be subject to interest at the rate of 12 6 percent per year
11during such period.
AB1089,5 12Section 5. 71.775 (4) (bm) 1. of the statutes is amended to read:
AB1089,4,1913 71.775 (4) (bm) 1. For the return under par. (a), the department shall allow an
14automatic extension of 7 months or until the corresponding due date of the
15pass-through entity's federal income tax return or return of partnership income,
16whichever is later. Except for payments of estimated taxes, and except as provided
17in subd. 2., withholding taxes payable upon filing the return are not delinquent
18during the extension period but shall be subject to interest at the rate of 12 6 percent
19per year during that period.
AB1089,6 20Section 6. 71.775 (4) (bm) 2. of the statutes is amended to read:
AB1089,5,221 71.775 (4) (bm) 2. For taxable years beginning after December 31, 2008, for
22persons who qualify for a federal extension of time to file under 26 USC 7508A due
23to a presidentially declared disaster or terroristic or military action, withholding
24taxes that are otherwise due from a pass-through entity under sub. (2) are not

1subject to 12 6 percent interest as otherwise provided under subd. 1. during the
2extension period and for 30 days after the end of the federal extension period.
AB1089,7 3Section 7. 71.775 (4) (em) of the statutes is amended to read:
AB1089,5,144 71.775 (4) (em) Except as provided in par. (fm), in the case of any underpayment
5of estimated withholding taxes under par. (cm), interest shall be added to the
6aggregate withholding tax for the taxable year at the rate of 12 6 percent per year
7on the amount of the underpayment for the period of the underpayment. In this
8paragraph, “period of the underpayment" means the time period beginning with the
9due date of the installment and ending on either the unextended due date of the
10return under par. (a) or the date of payment, whichever is earlier. If 90 percent of
11the tax due under sub. (2) for the taxable year is not paid by the unextended due date
12of the return under par. (a), the difference between that amount and the estimated
13taxes paid, along with any interest due, shall accrue delinquent interest in the same
14manner as income and franchise taxes under s. 71.82 (2) (a).
AB1089,8 15Section 8. 71.82 (1) of the statutes is amended to read:
AB1089,5,1916 71.82 (1) Normal. (a) In assessing taxes interest shall be added to such taxes
17at 12 6 percent per year from the date on which such taxes if originally assessed
18would have become delinquent if unpaid, to the date on which such taxes when
19subsequently assessed will become delinquent if unpaid.
AB1089,6,820 (b) Except as otherwise specifically provided, in crediting overpayments of
21income and surtaxes against underpayments or against taxes to be subsequently
22collected and in certifying refunds of such taxes interest shall be added at the rate
23of 3 6 percent per year from the date on which such taxes when assessed would have
24become delinquent if unpaid to the date on which such overpayment was certified for
25refund except that if any overpayment of tax is certified for refund within 90 days

1after the last date prescribed for filing the return of such tax or 90 days after the date
2of actual filing of the return of such tax, whichever occurs later, no interest shall be
3allowed on such overpayment. For purposes of this section the return of such tax
4shall not be deemed actually filed by an employee unless and until the employee has
5included the written statement required to be filed under s. 71.65 (1). However when
6any part of a tax paid on an estimate of income, whether paid in connection with a
7tentative return or not, is refunded or credited to a taxpayer, such refund or credit
8shall not draw interest.
AB1089,6,129 (c) Any assessment made as a result of the adjustment or disallowance of a
10claim for credit under s. 71.07, 71.28 or 71.47 or subch. VIII or IX, except as provided
11in sub. (2) (c), shall bear interest at 12 6 percent per year from the due date of the
12claim.
AB1089,9 13Section 9. 71.82 (2) (b) of the statutes is amended to read:
AB1089,6,1714 71.82 (2) (b) Department may reduce delinquent interest. The department shall
15provide by rule for reduction of interest under par. (a) to 12 6 percent per year in
16stated instances wherein the secretary of revenue determines that reduction is fair
17and equitable.
AB1089,10 18Section 10. 71.82 (2) (d) of the statutes is amended to read:
AB1089,7,1119 71.82 (2) (d) Withholding tax. Of the amounts required to be withheld any
20amount not deposited or paid over to the department within the time required shall
21be deemed delinquent and deposit reports or withholding reports filed after the due
22date shall be deemed late. Delinquent deposits or payments shall bear interest at
23the rate of 1.5 percent per month from the date deposits or payments are required
24under this section until deposited or paid over to the department. The department
25shall provide by rule for reduction of interest on delinquent deposits to 12 6 percent

1per year in stated instances wherein the secretary of revenue determines reduction
2fair and equitable. In the case of a timely filed deposit or withholding report,
3withheld taxes shall become delinquent if not deposited or paid over on or before the
4due date of the report. In the case of no report filed or a report filed late, withheld
5taxes shall become delinquent if not deposited or paid over by the due date of the
6report. In the case of an assessment under s. 71.83 (1) (b) 2., the amount assessed
7shall become delinquent if not paid on or before the first day of the calendar month
8following the calendar month in which the assessment becomes final, but if the
9assessment is contested before the tax appeals commission or in the courts, it shall
10become delinquent on the 30th day following the date on which the order or judgment
11representing final determination becomes final.
AB1089,11 12Section 11. 71.84 (1) of the statutes is amended to read:
AB1089,7,2013 71.84 (1) Individuals and fiduciaries. Except as provided in s. 71.09 (11), in
14the case of any underpayment of estimated tax by an individual, estate or trust,
15except as provided under s. 71.09, there shall be added to the aggregate tax for the
16taxable year interest at the rate of 12 6 percent per year on the amount of the
17underpayment for the period of the underpayment. In this subsection, “the period
18of the underpayment" means the time period from the due date of the installment
19until either the 15th day of the 4th month beginning after the end of the taxable year
20or the date of payment, whichever is earlier.
AB1089,12 21Section 12. 71.84 (2) (a) of the statutes is amended to read:
AB1089,8,822 71.84 (2) (a) Except as provided in s. 71.29 (7), in the case of any underpayment
23of estimated tax by a corporation under s. 71.29 or 71.48, there shall be added to the
24aggregate tax for the taxable year interest at the rate of 12 6 percent per year on the
25amount of the underpayment for the period of the underpayment. In this paragraph,

1“period of the underpayment" means the time period from the due date of the
2installment until either the date on which the corporation is required to file for
3federal income tax purposes, not including any extension, under the Internal
4Revenue Code or the date of payment, whichever is earlier. If 90 percent of the tax
5shown on the return is not paid by the date on which the corporation is required to
6file for federal income tax purposes, not including any extension, under the Internal
7Revenue Code, the difference between that amount and the estimated taxes paid,
8along with any interest due, shall accrue delinquent interest under s. 71.91 (1) (a).
AB1089,13 9Section 13. 71.84 (2) (b) of the statutes is amended to read:
AB1089,8,1810 71.84 (2) (b) For corporations that are subject to a tax under this chapter on
11unrelated business taxable income, as defined under section 512 of the internal
12revenue code, and virtually exempt entities, “period of the underpayment" means the
13time period from the due date of the installment until either the 15th day of the 5th
14month beginning after the end of the taxable year or the date of payment, whichever
15is earlier. If 90 percent of the tax shown on the return is not paid by the 15th day of
16the 5th month following the close of the taxable year, the difference between that
17amount and the estimated taxes paid along with any interest due, shall accrue
18delinquent interest under s. 71.91 (1) (a).
AB1089,14 19Section 14. 71.84 (2) (c) of the statutes is amended to read:
AB1089,9,220 71.84 (2) (c) If a refund under s. 71.29 (3m) results in an income or franchise
21tax liability that is greater than the amount of estimated taxes paid when reduced
22by the amount of the refund, the taxpayer shall add to the aggregate tax for the
23taxable year interest at an annual rate of 12 6 percent on the amount of the unpaid
24tax liability for the period beginning on the date the refund is issued and ending on
25either the date on which the taxpayer is required to file for federal income tax

1purposes, not including any extension, under the Internal Revenue Code or the date
2the tax liability is paid, whichever is earlier.
AB1089,15 3Section 15. 71.90 (1) of the statutes is amended to read:
AB1089,9,194 71.90 (1) Deposit. The department shall notify any person who files a petition
5for redetermination that the person may deposit the amount of an additional
6assessment, including any interest or penalty, with the department, or with a person
7that the department prescribes, at any time before the department makes its
8redetermination. The department shall notify spouses jointly except that, if the
9spouses have different addresses and if either spouse notifies the department in
10writing of those addresses, the department shall serve a duplicate of the original
11notice on the spouse who has the address other than the address to which the original
12notice was sent. Amounts deposited under this subsection shall be subject to the
13interest provided by s. 71.82 only to the extent of the interest accrued prior to the first
14day of the month succeeding the date of deposit. Any deposited amount which is
15refunded shall bear interest at the rate of 3 6 percent per year during the time the
16funds were on deposit. A person may also pay any portion of an assessment which
17is admitted to be correct and the payment shall be considered an admission of the
18validity of that portion of the assessment and may not be recovered in an appeal or
19in any other action or proceeding.
AB1089,16 20Section 16. 71.91 (6) (e) 3. of the statutes is amended to read:
AB1089,9,2421 71.91 (6) (e) 3. For purposes of an adjudication under this paragraph, the
22assessment of the tax upon which the interest or lien of the department is based is
23conclusively presumed to be valid. Interest shall be allowed for judgments under this
24paragraph at the rate of 12 6 percent per year from the date the department receives

1the money wrongfully levied upon to the date of payment of the judgment or from the
2date of sale to the date of payment.
AB1089,17 3Section 17. 71.91 (6) (f) 5. of the statutes is amended to read:
AB1089,10,194 71.91 (6) (f) 5. Before the sale, the department shall determine a minimum
5price for which the property shall be sold. If no person offers for that property at the
6sale at least the amount of the minimum price, the state shall purchase the property
7for the minimum price; otherwise, the property shall be sold to the highest bidder.
8In determining the minimum price, the department shall take into account the
9expense of making the levy and sale in addition to the value of the property. If
10payment in full is required at the time of acceptance of a bid and is not paid then, the
11department shall sell the property in the manner provided under this paragraph.
12If the conditions of the sale permit part of the payment to be deferred and if that part
13is not paid within the prescribed period, the department may sue the purchaser in
14the circuit court for Dane County for the unpaid part of the purchase price and
15interest at the rate of 12 6 percent per year from the date of the sale or the department
16may declare the sale void and may sell the property again under this paragraph. If
17the property is sold again, the 2nd purchaser shall receive it free of any claim of the
18defaulting purchaser and the amount paid upon the bid price by the defaulting
19purchaser is forfeited.
AB1089,18 20Section 18. 73.03 (6) of the statutes is amended to read:
AB1089,11,1021 73.03 (6) In its discretion to inspect and examine or cause an inspection and
22examination of the records of any town, city, village, or county officer whenever such
23officer shall have failed or neglected to return properly the information as required
24by sub. (5), within the time set by the department of revenue. Upon the completion
25of such inspection and examination the department of revenue shall transmit to the

1clerk of the town, city, village, or county a statement of the expenses incurred by the
2department of revenue to secure the necessary information. Duplicates of such
3statements shall be filed in the office of the secretary of administration. Within 60
4days after the receipt of the above statement, the same shall be audited, as other
5claims of towns, cities, villages, and counties are audited, and shall be paid into the
6state treasury, in default of which the same shall become a special charge against
7such town, city, village, or county and be included in the next apportionment or
8certification of state taxes and charges, and collected with interest at the rate of 10
96 percent per year from the date such statements were certified by the department,
10as other special charges are certified and collected.
AB1089,19 11Section 19. 76.075 of the statutes is amended to read:
AB1089,12,2 1276.075 Adjustments of assessments. Within 4 years after the due date, or
13extended due date, of the report under s. 76.04, any person subject to taxation under
14this subchapter may request the department to make, or the department may make,
15an adjustment to the data under s. 76.07 (4g) or (4r) submitted by the person. If an
16adjustment under this section results in an increase in the tax due under this
17subchapter, the person shall pay the amount of the tax increase plus interest on that
18amount at the rate of 1 0.5 percent per month from the due date or extended due
19date of the report under s. 76.04 until the date of final determination and interest
20at the rate of 1.5 percent per month from the date of final determination until the
21date of payment. If an adjustment under this section results in a decrease in the tax
22due under this subchapter, the department shall refund the appropriate amount plus
23interest at the rate of 0.25 0.5 percent per month from the due date or extended due
24date under s. 76.04 until the date of refund. Sections 71.74 (1) and (2) and 71.75 (6)

1and (7), as they apply to income and franchise tax adjustments, apply to adjustments
2under this section. Review of the adjustments is as stated in s. 76.08.
AB1089,20 3Section 20. 76.13 (2) of the statutes is amended to read:
AB1089,12,184 76.13 (2) Every tax roll upon completion shall be delivered to the secretary of
5administration. The department shall notify, by certified mail, all companies listed
6on the tax roll of the amount of tax due, which shall be paid to the department. The
7payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of
8the tax of any company may, if the company has brought an action in the Dane
9County circuit court under s. 76.08, be made without delinquent interest as provided
10in s. 76.14 any time prior to the date upon which the appeal becomes final, but any
11part of the tax ultimately required to be paid shall bear interest from the original due
12date to the date the appeal became final at the rate of 12 6 percent per year and at
131.5 percent per month thereafter until paid. The taxes extended against any
14company after the same become due, with interest, shall be a lien upon all the
15property of the company prior to all other liens, claims, and demands whatsoever,
16except as provided in ss. 292.31 (8) (i) and 292.81, which lien may be enforced in an
17action in the name of the state in any court of competent jurisdiction against the
18property of the company within the state as an entirety.
AB1089,21 19Section 21. 76.13 (2a) of the statutes is amended to read:
AB1089,13,820 76.13 (2a) Taxes levied under this section shall be paid to the department in
21semiannual installments, on May 10 and November 10, on a partially estimated
22basis. The May 10 payment shall be at least 50 percent of the total tax assessed for
23the previous calendar year or 40 percent of the tax assessed for the current calendar
24year. Any amounts not paid when due shall become delinquent and shall be subject
25to interest under s. 76.14. The payment of 25 percent of the tax of any company may,

1if the company has brought an action in the Dane County circuit court under s. 76.08,
2be made without delinquent interest as provided in s. 76.14 any time prior to the date
3upon which the appeal becomes final, but any part thereof ultimately required to be
4paid shall bear interest from the original due date to the date the appeal becomes
5final at the rate of 12 6 percent per year and at 1.5 percent per month thereafter until
6paid. Companies with a tax liability under this section of less than $2,000 are not
7required to make semiannual payments but shall pay the full amount of taxes due
8on or before November 10.
AB1089,22 9Section 22. 76.13 (3) of the statutes is amended to read:
AB1089,13,2110 76.13 (3) If the Dane County circuit court, after such roll is delivered to the
11secretary of administration, increases or decreases the assessment of any company,
12the department shall immediately redetermine the tax of the company on the basis
13of the revised assessment, and shall certify and deliver the revised assessment to the
14secretary of administration as a revision of the tax roll. If the amount of tax upon
15the assessment as determined by the court is less than the amount paid by the
16company, the secretary of administration shall refund the excess to the company with
17interest at the rate of 3 6 percent per year. If the amount of the tax upon the
18assessment as determined by the court is in excess of the amount of the tax as
19determined by the department, interest shall be paid on the additional amount at the
20rate of 12 6 percent per year from the date of entry of judgment to the date the
21judgment becomes final, and at 1.5 percent per month thereafter until paid.
AB1089,23 22Section 23. 76.22 (2) of the statutes is amended to read:
AB1089,14,723 76.22 (2) The action to recover taxes and interest and to enforce the same as
24a lien shall be an action in equity and shall be commenced and carried on and
25judgment entered according to the laws of the state and the rules and practice of

1courts of equity so far as applicable. No reference shall be made to take testimony
2or to hear, try and determine the issues of fact in the action. The judgment shall fix
3the amount of taxes and interest, adjudge the same a lien on the property of the
4company and provide for the sale of such property in 90 days after the entry of
5judgment upon publication of the notice of sale as a class 3 notice, under ch. 985. The
6judgment shall bear interest at the rate of 10 6 percent per year from the date of entry
7until finally paid.
AB1089,24 8Section 24. 76.28 (4) (a) of the statutes is amended to read:
AB1089,14,249 76.28 (4) (a) If after filing the reports specified in sub. (7) and after the
10department's computation and assessment of license fees under sub. (2) it is
11determined that the amount of gross revenues reported is in error, the department
12shall compute the additional license fee to be paid or the amount of the overpayment
13of license fee to be refunded, as the case may be. If an additional license fee is due,
14the department shall give notice to the light, heat and power company against whom
15the license fee is to be levied. All such additional assessments and claims for refunds
16for excess license fees paid are subject to the same procedure for review and final
17determination as additional income or franchise tax assessments and claims for
18refunds under ch. 71 as far as the same may be applicable, except that appeals of
19denials of claims for refunds shall be made directly to the tax appeals commission
20and except that the additional license fees shall become delinquent 60 days after
21notice provided in this subsection or, if review proceedings are held, 60 days following
22final determination of the review proceedings. All additional license fees shall bear
23interest at the rate of 12 6 percent per year from the time they should have been paid
24to the date on which the additional fees shall become delinquent if unpaid.
AB1089,25 25Section 25. 76.28 (4) (b) of the statutes is amended to read:
AB1089,15,9
176.28 (4) (b) In the case of overpayments of license fees by any light, heat and
2power company under par. (a), the department shall certify the overpayments to the
3department of administration, which shall audit the amount of the overpayments
4and the secretary of administration shall pay the amounts determined by means of
5the audit. All refunds of license fees under this subsection shall bear interest at the
6annual rate of 3 6 percent from the date of the original payment to the date when
7the refund is made. The time for making additional levies of license fees or claims
8for refunds of excess license fees paid, in respect to any year, shall be limited to 4
9years after the time the report for such year was filed.
AB1089,26 10Section 26. 76.28 (11) of the statutes is amended to read:
AB1089,15,1711 76.28 (11) Payment before contesting. No action or proceeding, except a
12petition for redetermination under sub. (4), may be brought by a light, heat or power
13company against this state to contest any assessment of a tax under this section
14unless the taxpayer first pays to this state the amount of tax assessed. If the
15taxpayer prevails in an action or proceeding, this state shall settle with the taxpayer,
16including payment of interest at 3 6 percent per year on the amount of the money
17paid from the date of payment until the date of judgment.
AB1089,27 18Section 27. 76.39 (4) (d) of the statutes is amended to read:
AB1089,15,2419 76.39 (4) (d) All refunds shall be certified by the department to the department
20of administration which shall audit the amount of the refunds and the secretary of
21administration shall pay the amount, together with interest at the rate of 3 6 percent
22per year from the date payment was made. All additional taxes shall bear interest
23at the rate of 12 6 percent per year from the time they should have been paid to the
24date upon which the additional taxes shall become delinquent if unpaid.
Loading...
Loading...