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Section 13-601 - Unpaid Tax - (a) Except as otherwise provided in this section, if a...
Section 13-602 - Deficiency in Estimated Tax - (a) Except as provided in subsections (b) and (c) of...
Section 13-603 - Interest on Refunds - (a) Except as otherwise provided in this section, if a...
Section 13-604 - Interest Rates - (a) The rate of interest for each month or fraction...
Section 13-605 - Interest Not Charged on Penalty - Interest may not be assessed on a penalty.
Section 13-606 - Waiver of Interest - For reasonable cause, a tax collector may waive interest on...