

Delinquencies and Overpayments
The interest rate on delinquent tax payments has been set at eighteen percent (18%) per annum. The rate so set will be in effect for the fourth quarter of calendar year 2006. Interest on overpayments for the third and fourth quarters of calendar year 2006 shall be at the rate of six and three-quarters percent (6.75%) per annum
The interest rate on delinquent tax payments has been set at eighteen percent (18%) per annum. The rate so set will be in effect for the calendar year 2007. Interest on overpayments for the calendar year 2007 shall be at the rate of eight and one-quarter percent (8.25%) per annum.
The interest rate on delinquent tax payments has been set at eighteen percent (18%) per annum. The rate so set will be in effect for the calendar year 2008. Interest on overpayments for the calendar year 2008 shall be at the rate of seven and three-quarters percent (7.75%) per annum.
The interest rate on delinquent tax payments has been set at eighteen percent (18%) per annum. The rate so set will be in effect for the calendar year 2009. Interest on overpayments for the calendar year 2009 shall be at the rate of five (5.00%) per annum.
The interest rate on delinquent tax payments has been set at eighteen percent (18%) per annum. The rate so set will be in effect for the calendar year 2010. Interest on overpayments for the calendar year 2010 shall be at the rate of three and one-quarter percent (3.25%) per annum.
The interest rate on delinquent tax payments has been set at eighteen percent (18%) per annum. The rate so set will be in effect for the calendar year 2011. Interest on overpayments for the calendar year 2011 shall be at the rate of three and one-quarter percent (3.25%) per annum.
The interest rate on delinquent tax payments has been set at eighteen percent (18%) per annum. The rate so set will be in effect for the calendar year 2012. Interest on overpayments for the calendar year 2012 shall be at the rate of three and one-quarter percent (3.25%) per annum.
The interest rate on delinquent tax payments has been set at eighteen percent (18%) per annum. The rate so set will be in effect for the calendar year 2013. Interest on overpayments for the calendar year 2013 shall be at the rate of three and one-quarter percent (3.25%) per annum.
David M. Sullivan
Tax Administrator
October 11, 2012