In personal income tax, further providing for refund or credit of overpayment and providing for interest on refund or credit of overpayments; in general provisions, providing for interest on taxes due the Commonwealth and for interest on overpayments; and making repeals.
Interest rates on late, nondelinquent taxes and on overpayments. (FE)
Interest rates on late, nondelinquent taxes and on overpayments. (FE)
Changes the interest rate on refunds of state tax overpayments. (1/1/21)
Increases interest rate paid on certain overdue refunds of tax overpayments.
Increases interest rate paid on certain overdue refunds of tax overpayments.
Provides for interest paid on refunds of tax overpayments. (Item No. 45) (7/1/16) (RE +$16,300,000 GF RV See Note)
Revises provisions related to refunds of overpayments of taxes. (BDR 32-216)
Provides relative to the calculation of interest on certain overpayments (Item #45) (OR +$14,600,000 GF RV See Note)
Income tax: overpayments: interest.