What interest rate is assessed on state taxes?
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IBM and e-business Mark are TM's of IBM Corp.
The rate of interest on delinquent payments of any taxes or special assessments is:
14%
through December 31, 1992
7%
January 1, 1993 through December 31, 1994
9%
January 1, 1995 through December 31, 2002
6%
January 1, 2003 to present
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