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The Secretary of the Treasury may, at his/her discretion, grant payment plans for outstanding taxes plus surcharges and interest accrued and to be accrued until the full payment thereof. Taxes paid through payment plans granted under this section shall accrue interest at a rate of ten percent (10%) per annum during the effectiveness of said payment plans. History —Apr. 10, 1964, No. 8, p. 38, § 3; July 23, 1974, No. 175, Part 2, p. 17, § 1; June 22, 1975, No. 53, p. 122, § 1; Dec. 11, 1997, No. 137, § 2.