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Interest rates: 4/1/09–6/30/09

View prior period interest rates.

Interest rate per annum compounded daily
TaxRefunds
Period 4/1/09 - 6/30/09
Late payments and assessments 
*Period 4/1/09 - 4/6/09
Late payments and assessments 
*Period 4/7/09 - 6/30/09
Alcoholic Beverage  3%  6% 8%
Boxing & Wrestling 3%  6% 8%
Cigarette NA 6% 8%
Corporation 3% 6% 8%
Diesel Motor Fuel  3%  6% 8%
Estate  3%  6% 7.5%
Fuel Use Tax 12%  12% 12%
Generation-Skipping Transfer 3%  6% 7.5%
Hazardous Waste  3%  15% 15%
Highway Use  3%  6% 8%
Income 3%  6% 7.5%
Mortgage Recording 3%  6% 8%
Motor Fuel 3%  6% 8%
Petroleum Business 3%  6% 8%
Real Estate Transfer 3%  6% 8%
Sales and Use  3%   14% 14.5%
Tobacco Products  NA 6% 8%
Waste Tire Fee 3%   6% 8%
Withholding   3%  6% 8%

There are a number of state and local governmental bodies that have interest rates tied to the overpayment and underpayment rates contained in either section 697(j) or section 1096(e) of the Tax Law. For purposes of section 697(j) and section 1096(e) of the Tax Law, the overpayment rate for April 1, 2009 until June 30, 2009, is 3%.

* For purposes of section 697(j) of the Tax Law, the underpayment rate for April 1, 2009 until April 6, 2009, is 6%. For purposes of section 1096(e) of the Tax Law the underpayment rate for April 1, 2009 until April 6, 2009, is 6%.

* For purposes of section 697(j) of the Tax Law, the underpayment rate for April 7, 2009 until June 30, 2009, is 7.5%. For purposes of section 1096(e) of the Tax Law, the underpayment rate for April 7, 2009 until June 30, 2009, is 8%.

Updated: