§ 78-504. Collection of unpaid taxes, fees, and penalties.

Latest version.

Taxes due from attorneys shall not be considered delinquent until February 1 immediately following the January 1 upon which they were due. An attorney who does not pay the tax prior to February 1 shall accrue interest at the rate of one and one-half percent per month or portion thereof.

(Amd. of 2-23-10)

                    
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