146.100 Director of revenue may extend time — rate of interest.

146.100. Director of revenue may extend time — rate of interest. — The director of revenue may, for good cause shown, extend the time for filing said property tax returns on intangibles; provided, however, that taxes due on such return shall bear interest at the rate of one percent per month, or part thereof, from the last date on which the return should have been filed. (L. 1945 p. 1914 § 10)