Part IV
INTEREST AND PENALTIES
Sections
- § 47:1601 Interest on unpaid taxes active
- § 47:1602 Penalty for failure to make timely return; penalties related to nonpayment or underpayment active
- § 47:1602.1 Penalty for failure to timely remit schedules and payments required to administer the Sports Facility Assistance Fund active
- § 47:1602.2 Waiver of penalties and interest; COVID-19 affected taxpayers; returns for tax years 2019 and 2020 active
- § 47:1603 Waiver of penalty for delinquent filing or delinquent payment active
- § 47:1604 Penalty for false or fraudulent return active
- § 47:1604.1 Accuracy-related penalty active
- § 47:1604.2 Insufficient funds check or electronic debit in payment of taxes; penalty active
- § 47:1605 Examination and hearing costs active
- § 47:1606 Distraint cost penalty active
- § 47:1607 Interest on erroneous refunds active
- § 47:1608 Disposition of penalties and self-generated revenue active