Interest

Section 16. Interest.--The tax imposed by this act shall bear interest at the rate of twelve per centum per annum from the date such tax is due and payable, except that any tax found due as the result of an appeal to the court of common pleas, or any appellate court, shall bear interest at the rate of six per centum per annum from the date the tax was originally due and payable. In cases of petitions to the department for reassessment, any balance finally found due by the department shall bear interest at the rate of twelve per centum per annum from ten days after notice of the additional or estimated additional assessment was given to the vendor by the department.