º. El pago extemporáneo de las Contribuciones Especiales genera intereses moratorios. Los obligados a pagar las contribuciones especiales a que se refiere el presente Decreto que no las cancelen dentro del plazo previsto, deberán liquidar y pagar intereses moratorios por cada mes o fracción de mes calendario de retardo, a la tasa de interés vigente al momento del respectivo pago señalada para efectos tributarios.
Decreto 381 de 1996 →In force
Article 7
º
Decreto 381 de 1996 · por el cual se reglamenta la Ley 223 de 1995.
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