The Rhode Island Division of Taxation has posted the interest rates that will apply for 2015 on overpayments and delinquencies. The rates are based on a formula set in statute.The rates for the 2015 calendar year are the same as those that apply for the 2014 calendar year: 18% per annum on delinquent tax payments, 3.25% per annum on overpayments.
A complete listing of rates by year, can be viewed on the RI Division of Taxation website.
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