Interest rates will remain the same for the calendar quarter beginning Jan. 1, 2014:
- Three (3) percent for over-payments [two (2) percent in the case of a corporation].
- Three (3) percent for underpayments.
- Five (5) percent for large corporate underpayments.
- One-half (0.5) percent for the portion of a corporate over-payment exceeding $10,000.
RSS Feed