Clark County |
Code of Ordinances |
Title 4. REVENUE AND TAXATION |
Chapter 4.18. SALES AND USE TAXES |
Article VIII. Determinations When No Return Made |
§ 4.18.445. Interest on amount of determination.
Latest version.
The amount of the determination, exclusive of penalties, bears interest at the rate of 1.5 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of it, should have been returned until the date of payment.
(Ord. 1011 § 1 (part), 1987)