Underpayment and Overpayment Interest Rates for the Fourth Quarter of 2012
The underpayment and overpayment interest rates will remain the same for the calendar quarter beginning October 1, 2012. The rates will be: three (3) percent for overpayments [two (2) percent in the case of a corporation]; three (3) percent for underpayments; five (5) percent for large corporate underpayments; and one-half (0.5) percent for the portion […]