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Interest Rate

On or before June 1 and December 1 of each year, the Secretary of Revenue establishes the interest rate to be in effect during the six-month period beginning on the next succeeding July 1 and January 1, respectively. The rate applies to refunds and assessments. G.S. 105-241.21


5% Interest Rate for July 1, 2013 through December 31, 2013


Interest rates for periods before July 1, 2013 are as follows:

Rate
Period
5%
 July 1, 2008 through June 30, 2013
7%
 January 1, 2008 through June 30, 2008
8%
 January 1, 2007 through December 31, 2007
7%
 January 1, 2006 through December 31, 2006
5%
 July 1, 2003 through December 31, 2005
6%
 January 1, 2002 through June 30, 2003
8%
 January 1, 1999 through December 31, 2001

 

Last modified on: 05/13/13 12:17:17 PM .