 | United States. Court of Claims - 1925 - 828 pages
...commissioner or notice from the 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,... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...the Commissioner or notice from the collector be due and payable to the collector at the time fixed for filing the return. If the tax is not paid when due, there shall be added as a part of the tax a penalty of 5 per cent., together with interest at the rate of 1 per cent, for each... | |
 | National City Company, United States - 1919 - 104 pages
...Commissioner or notice from the 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 lie added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per... | |
 | 1919 - 460 pages
...commissioner or notice from the 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 Khali be added as part of the tax a penalty of fire per centum, together with interest at the rate... | |
 | United States - 1920 - 1054 pages
...Commissioner or notice from the 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
...Commissioner or notice from the collector, be due and payable to the collector at the time so fixed pail of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each... | |
 | 1920 - 36 pages
...Commissioner or notice from the Collector be due and payable to tne Collector at the time so fixed for filing the return. If the tax is not paid when due, there shall be added, aa part of the tax a penalty of 5^, together with interest at the rate of 1% for each full month, from... | |
 | United States - 1920 - 1064 pages
...Commissioner or notice from the 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 DC added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per... | |
 | Irving National Bank, New York - 1920 - 150 pages
...located his principal place of business. The tax is due and payable to the collector at the time fixed for filing the return. If the tax is not paid when due, there will be added as part of the tax a penalty of 5% and interest at the rate of 1% for each full month,... | |
 | United States U.S. Congress. Senate. Committee on finance - 1921 - 828 pages
...commissioner or notice from the 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... | |
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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. 
