Tax Type
General Provisions
Description
Interest Rates
Topic
Basis of Tax
Date Issued
10-25-1984
Tax Bulletin 84-22
DATE: October 25, 1984
SUBJECT: State Interest Rate
Under the provisions of § 58-1160 of the Code of Virginia, the interest rate applicable to State tax underpayments and overpayments will be 13 percent per annum effective January 1, 1985.
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