Altering the calculation of the interest rate on tax deficiencies and refunds to 2 percentage points above a specified underpayment rate established under the Internal Revenue Code; providing that the interest rate may not be less than specified rates for 2014 through 2017; repealing a requirement that the Comptroller annually set the interest rate; etc.
Bill File Type: Regular
Effective Date(s): January 1, 2014
|Date Posted||Document Name|
|1/22/2013||Text - First - Interest Rate on Tax Deficiencies and Refunds|
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Last Updated: 2/3/2020 2:27 PM