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​State law​ mandates that the Commissioner of the Department of Revenue annually review the interest rate charged on all tax liabilities, making any required changes. Commissioner Thomas B. Miller has established the Tax Interest Rate effective January 1, 2022, to be 3%, which results in no change to the rate for 2021. Therefore, the taxes payable to the Commonwealth that have not been paid at the time prescribed by statute will continue to accrue interest at the rate of 5% pursuant to KRS 131.183(2)(a)2. Likewise, interest allowed and payable upon any overpayment will continue to accrue interest at the rate of 1% pursuant to KRS 131.183(2)(b)2.​

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