| 1937 - 1300 páginas
...plus 1 per centum of such tax for each month of delay or fraction thereof, excepting the first month after such return was required to be filed or such tax became due; but the tax commission, if satisfied that the delay was excusable, may remit all or any part of such penalty.... | |
| United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 páginas
...delay excepting the first month after such return was required to be flle<l or such tax became duo ; but the Assessor, if satisfied that the delay was...of interest at the rate of 6 per centum per year. .Snch penalties aud interest shall be paid aud disposed of in the same manner as other revenues from... | |
| United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1162 páginas
...each month of delay ex the first month after such return was required to be filed or such tax becnn but the Assessor, if satisfied that the delay was excusable, may waive all part of such penalty in excess of interest at the rate of 6 per contimi p« Such penalties and interest... | |
| United States. Congress. Senate. Committee on the District of Columbia - 1948 - 464 páginas
...interest at the rate of 1 per centum of such tax for each month of delay excepting the first month after such return was required to be filed or such...tax became due; but the Assessor, if satisfied that tlie delay was excusable, may waive all or any part of such penalty in excess of interest at the rate... | |
| United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 páginas
...delay excepting le tirst mouth after such return was required to be tiled or such tax became due; lit the Assessor, if satisfied that the delay was excusable, may waive all or any art of such penalty in excess of interest at the rate of 0 per centum per year, uch penalties and interest... | |
| United States. Congress. House. Committee on the District of Columbia - 1956 - 358 páginas
...month, from the time when the tax became due until paid. The Assessor of the District of Columbia, if satisfied that the delay was excusable, may waive all or any part of such interest. SEC. 506. PENALTIES. — (a) Any person required to file a return or report or perform any... | |
| 1969 - 1404 páginas
...taxi due, plus interest at the rate of one-half of 1 per centum of such tax for each month of delay after such return was required to be filed or such...if satisfied that the delay was excusable may waive the penalty of 5 per centum. Unpaid penalties and interest may be collected in the same manner as the... | |
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