Additions to the tax in case of nonpayment.
Section 113
SEC. 113. Additions to the tax in case of nonpayment.—. (a) Tax shown on the return.— (1) Payment not extended.—Where the amount of the tax imposed by this Chapter, or any part of such amount is not paid on the due date of the tax, there shall be collected as a part of the tax, interest upon such unpaid amount at the rate of fourteen per centum per annum from the due date until it is paid Provided, That the maximum amount that may be collected as interest on delinquency shall in no case exceed the amount- corresponding to a period of three years, the present provisions regarding prescription to the contrary notwithstanding. (2) Payment extended.—Where an extension of time for payment of the amount of the tax has been granted, and the amount the time for the payment of which has been extended, and the interest thereon determined under subsection (a) of Section 111 is not paid in full prior to the expiration of the period of the extension, interest at the rate of fourteen per centum per annum, shall be collected on such unpaid amount from the date the same was originally due until it is paid. (b) Deficiency.— (1) Payment not extended.—Where a deficiency, or any interest assessed in connection therewith under section 112, or any addition to the taxes provided for in section 114 is not paid in full within thirty days from the date of the notice and demand from the Commissioner, there shall be collected as part of the tax, interest upon the unpaid amount at the rate of fourteen per centum per annum from the date of such notice and demand until it is paid: Provided, That the maximum amount that may be collected as interest on deficiency shall in no case exceed the amount corresponding to a period of three years, the present provisions regarding prescription to the contrary notwithstanding. (2) Payment extended.—If the part of the deficiency the time for payment of which is extended is not paid in accordance with the terms of the extension, there shall be collected, as part of the tax, interest on such unpaid amount at the rate of fourteen per centum per annum from the date the same was originally due until it is paid. (c) Surcharges.—-If any amount of the taxes included in the notice and demand from the Commissioner of Internal Revenue is not paid in full within- thirty days after such notice and demand, there shall be collected in addition to the interest prescribed herein and in sections 111 and 112 and as part of the tax a surcharge of five per centum of the unpaid amount.