If any tax imposed by this chapter is not paid when due, the taxpayer shall be required to pay as part of the tax interest thereon at the annual rate provided by § 44-1-7 from that time.

History of Section.
P.L. 1942, ch. 1212, art. 7, § 8; G.L. 1956, § 44-14-20; P.L. 1992, ch. 388, § 4.