 | National City Company, United States - 1919 - 104 pages
...collector, be due and payable to the collector at the time BO 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 - 1920 - 1054 pages
...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 - 1920 - 1052 pages
...collector, be due and payable to the collector at the time, so fixed for filing the return. If the tax is case such excess shall be treated as paid-in surplus 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
...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... | |
 | United States - 1920 - 1064 pages
...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 U.S. Congress. Senate. Committee on finance - 1921 - 802 pages
...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 cent, together with interest at the rate of 1 per cent for each full month from... | |
 | Connecticut - 1921 - 554 pages
...the amount so added shall be collected in the manner provided for collecting the tax. If the tax is not paid when due there shall be added as part of the tax a penalty of ten per centum, together with interest at the rate of one per centum for each full... | |
 | United States. Bureau of Internal Revenue - 1950 - 200 pages
...collections. Subsection (b) of section 1643 provides that, If the tax on self-employment income is not paid when due, there shall be added as part of the tax interest at the rate of 6 percent per annum from the date the tax became due until paid. Subsection... | |
 | Newfoundland - 1922 - 320 pages
...assessment by the Assessor, be due and payable on the fifteenth day of January in each year. 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...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,... | |
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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. 
