Title 48, Chapter 2, Section 40
( 48-2-40)
Except as otherwise expressly provided by law, taxes owed the state
or any local taxing jurisdiction shall bear interest at the rate of
1 percent per month from the date the tax is due until the date the
tax is paid. For the purposes of this Code section, any period of
less than one month shall be considered to be one month. This Code
section shall also apply to alcoholic beverage taxes. | 
