The Massachusetts Department of Revenue (DOR) has issued a technical information release about the quarterly interest rates on overpayments and underpayments pursuant to Massachusetts General Laws. The release announced the Federal short-term rate plus two percentage points for overpayments, and the Federal short-term rate plus four percentage points compounded daily for underpayments. [Mass. Dep’t of Revenue, Technical Information Release TIR 26-3, 05/27/26]
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