Proposed H.B. No. 6180
Session Year 2021


AN ACT CONCERNING THE INTEREST RATES FOR DELINQUENT STATE TAXES AND REPAYMENT OF OVERPAYMENTS.

To. require the Commissioner of Revenue Services to determine, for each fiscal year and in accordance with the federal funds rate, the rate of interest to be imposed on delinquent state taxes and to be paid by the Department of Revenue Services on the repayment of an overpayment of state taxes.


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  Delinquent taxes 

  Interest 

  Revenue Services, Department of