Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 13-413 - Assessment of interest, penalty, or collection fee(a) Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax.(b) For purposes of this title, collection fees assessed pursuant to § 13-832 of this title shall be considered a penalty.