The Rhode Island Division of Taxation this afternoon posted the interest
rates that will apply for 2015 on overpayments and delinquencies. The rates
are based on a formula set in statute.
The rates for the 2015 calendar year are the same as those that apply for
the 2014 calendar year: 18% per annum on delinquent tax payments, 3.25% per
annum on overpayments. Please click here for more information.