 | Ohio - Session laws - 1834 - 524 pages
...this act is not paid when due, there shall be added as a part of the tax interest at the rate of one per centum a month from the time when the tax became due until paid. Certification to attorney general of unpaid taxes, etc.; action to recover same; alternative remedy.... | |
 | United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...be due and payable to the collector Opinion of the Court at the time so fixed for filing the return. If the tax is not paid when due, there shall be added as part of the tax a penalty of five per centum, together with interest at the rate of one per centum for each full month,... | |
 | Bruce Craven, Reuben Oscar Everett - Income tax - 1916 - 466 pages
...demand from the Collector, there shall be added the sum of 5 per centum on the amount of unpaid tax and interest at the rate of 1 per centum a month from the time the tax became due. (St. G c.) A corporation refusing or neglecting to make a return shall have added... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...from the collector, be due and payable to the collector at tlie time so fixed for filing the return. If the tax Is not paid when due, there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month,... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...notice from the collector be due and payable to the collector at the time fixed for filing the return. If the tax is not paid when due, there shall be added as a part of the tax a penalty of 5 per cent., together with interest at the rate of 1 per cent, for each... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...from the collector, be d'ue and payable to the collector at the time so fixed for filing the return. If the tax is not paid when due, there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month,... | |
 | Irving National Bank, New York - 1920 - 150 pages
...from the collector, be due and payable to the collector at the time so fixed for filing the return. If the tax is not paid when due, there shall be added as part of the tax a penalty of 5%, together with interest at the rate of 1 per centum for each full month, from the time... | |
 | United States - Law - 1920 - 1054 pages
...from the collector, be due and payable to the collector at the time so fixed for filing the return. If the tax is not paid when due, there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month,... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...from the collector, be due and payable to the collector at the time so fixed for filing the return. If the tax is not paid when due, there shall be added as pail of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each... | |
 | War revenue law of 1920 - 1920 - 36 pages
...from the Collector be due and payable to tne Collector at the time so fixed for filing the return. If the tax is not paid when due, there shall be added, aa part of the tax a penalty of 5^, together with interest at the rate of 1% for each full month, from... | |
| |
If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid. 
