Section 289A.55 — Interest Payable To Commissioner.

289A.55 INTEREST PAYABLE TO COMMISSIONER. Subdivision 1. Interest rate. When interest is required under this section, interest is computed at the rate specified in section 270C.40. Subd. 2. Late payment. If a tax is not paid within the time named by law for payment, the unpaid tax bears interest from the date the tax should […]

Section 289A.56 — Interest On Overpayments.

289A.56 INTEREST ON OVERPAYMENTS. Subdivision 1. Interest rate. When interest is due on an overpayment under this section, it must be computed at the rate specified in section 270C.405. Subd. 2. Corporate franchise, mining company, individual and fiduciary income, and entertainer tax overpayments. Interest must be paid on an overpayment refunded or credited to the […]