TITLE 15. TAXATION

CHAPTER 60. NURSING FACILITY UTILIZATION FEE

Part 2. Collection of Fee

Penalty And Interest For Delinquent Fees -- Waiver

15-60-204. (Temporary) Penalty and interest for delinquent fees -- waiver. If the fee for any facility is not paid on or before the due date of the report as provided in 15-60-201(1), penalty and interest, as provided in 15-1-216, must be added to the fee. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)

History: En. Sec. 6, Ch. 746, L. 1991; amd. Sec. 43, Ch. 427, L. 1999.