§ 106-245.36. Interest on tax; collection of delinquent tax. - North Carolina Statutes

§ 106‑245.36.  Intereston tax; collection of delinquent tax.

The tax imposed under theprovisions of this Article and unpaid on the date on which the tax was due andpayable shall bear interest at the rate determined in accordance with G.S. 105‑241.21from and after such due date until paid. If any person defaults in any paymentof the tax or interest thereon, the amount shall be collected by a civil actionin the name of the State and the person adjudged in default shall pay the costof such action. The Attorney General, at the request of the Commissioner, shallinstitute such action in the proper court for the collection of the amount ofany tax past due under this Article including interest thereon. (1987, c. 815, s. 1; 2007‑491,s. 44(1)a.)