Tax Type
General Provisions
Description
State Interest Rates
Topic
Basis of Tax
Date Issued
01-01-1984
See date
December 27, 1983
State Interest Rates
Under the provisions of Section 58-1160 of the Code of Virginia, the interest rate applicable to State tax underpayments and overpayments will continue to be 11 percent per annum until June 30, 1984.
Interest rates are set semiannually and are effective on January 1 and July 1 of each year.
If you have any questions about this change, please contact the Taxpayer Assistance Section, Office Services Division, P. O. Box 6-L, Richmond, Virginia 23282.
Rulings of the Tax Commissioner