CHAPTER 76 APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES
Assessment
Section 76:13-a
76:13-a Resident Tax Penalty. –
There shall be added to any resident tax not paid in full on or before December 1 following the assessment of the resident tax the sum of $1 which shall be collected with the tax as incident thereto.
Source. 1969, 206:2. 1971, 476:9, eff. July 10, 1971.