59-10-537. Interest on underpayment, nonpayment, or extension of time for payment of tax.
(1) Subject to the other provisions of this section, if any amount of income tax is not paid on or before the last date prescribed in this chapter for payment, interest on the amount at the rate and in the manner prescribed in Sectionshall be paid. 59-1-402 Interest under this Subsectionmay not be paid if the amount of the interest is less than $1. (1) If the time for filing of a return of tax withheld by an employer is extended, the employer shall pay interest for the period for which the extension is granted and may not charge such interest to the employee.
(2) If a deficiency or any interest or additional amount assessed in connection with an amount under Subsection, or a penalty in case of a delinquency provided for in Sectionis not paid in full within 10 days from the date of notice and demand from the commission, there shall be collected as part of the tax, interest at the rate and in the manner prescribed in Sectionfrom the date of the notice and demand until the entire amount of the deficiency, interest, and additional amount is paid. (1) 59-10-539 59-1-402
(3) If the time for payment of the amount determined as the tax by the taxpayer is extended under the authority of Section, interest shall be collected as a part of the amount at the rate and in the manner prescribed in Section. 59-10-522 59-1-402