[§244D-7]  Payment of tax; penalties. At the time of the filing of the return required under section 244D-6 andwithin the time prescribed therefor, each taxpayer shall pay to the departmentof taxation the tax imposed by this chapter, required to be shown by thereturn.

Penalties and interest shall be added to andbecome a part of the tax, when and as provided by section 231-39. [L Sp 19841st, c 1, pt of §2]