Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
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Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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Annual rates of interest due on underpayments and overpayments for the historical periods listed.
The following annual and corresponding daily rates of interest are in effect and will accrue during these periods:
| Period Begins | Period Ends | Annual Rate | Daily Rate |
|---|---|---|---|
| July 1, 2016 | December 31, 2016 | 4.4% | 0.0001202 |
| January 1, 2016 | June 30, 2016 | 4.25% | 0.0001161 |
| July 1, 2015 | December 31, 2015 | 4.25% | 0.0001164 |
| January 1, 2015 | June 30, 2015 | 4.25% | 0.0001164 |
| July 1, 2014 | December 31, 2014 | 4.25% | 0.0001164 |
| January 1, 2014 | June 30, 2014 | 4.25% | 0.0001164 |
| July 1, 2013 | December 31, 2013 | 4.25% | 0.0001164 |
| January 1, 2013 | June 30, 2013 | 4.25% | 0.0001164 |
|
July 1, 2012 |
December 31, 2012 |
4.25% |
0.0001161 |
|
January 1, 2012 |
June 30, 2012 |
4.25% |
0.0001161 |
|
July 1, 2011 |
December 31, 2011 |
4.25% |
0.0001164 |
|
January 1, 2011 |
June 30, 2011 |
4.25% |
0.0001164 |
|
July 1, 2010 |
December 31, 2010 |
4.25% |
0.0001164 |
|
January 1, 2010 |
June 30, 2010 |
4.25% |
0.0001164 |
|
July 1, 2009 |
December 31, 2009 |
4.7% |
0.0001288 |
|
January 1, 2009 |
June 30, 2009 |
6.0% |
0.0001644 |
|
July 1, 2008 |
December 31, 2008 |
7.9% |
0.0002151 |
|
January 1, 2008 |
June 30, 2008 |
9.2% |
0.0002514 |
|
July 1, 2007 |
December 31, 2007 |
9.25% |
0.0002534 |
|
January 1, 2007 |
June 30, 2007 |
9.1% |
0.0002493 |
|
July 1, 2006 |
December 31, 2006 |
8.2% |
0.0002245 |
|
January 1, 2006 |
June 30, 2006 |
7.2% |
0.0001973 |
|
July 1, 2005 |
December 31, 2005 |
6.2% |
0.0001699 |
|
January 1, 2005 |
June 30, 2005 |
5.2% |
0.0001428 |
|
July 1, 2004 |
December 31, 2004 |
5.0% |
0.0001366 |
|
January 1, 2004 |
June 30, 2004 |
5.0% |
0.0001366 |
|
July 1, 2003 |
December 31, 2003 |
5.4% |
0.0001479 |
|
January 1, 2003 |
June 30, 2003 |
5.8% |
0.0001589 |
|
July 1, 2002 |
December 31, 2002 |
6.0% |
0.0001644 |
|
January 1, 2002 |
June 30, 2002 |
8.0% |
0.0002192 |
|
July 1, 2001 |
December 31, 2001 |
10.1% |
0.0002767 |
|
January 1, 2001 |
June 30, 2001 |
10.4% |
0.0002849 |
|
July 1, 2000 |
December 31, 2000 |
9.5% |
0.0002596 |
|
January 1, 2000 |
June 30, 2000 |
8.9% |
0.0002432 |
|
July 1, 1999 |
December 31, 1999 |
8.8% |
0.0002411 |
|
January 1, 1999 |
June 30, 1999 |
9.5% |
0.0002603 |
|
July 1, 1998 |
December 31, 1998 |
9.5% |
0.0002603 |
|
January 1, 1998 |
June 30, 1998 |
9.5% |
0.0002603 |
|
July 1, 1997 |
December 31, 1997 |
9.3% |
0.0002548 |
|
January 1, 1997 |
June 30, 1997 |
9.25% |
0.0002534 |
|
July 1, 1996 |
December 31, 1996 |
9.5% |
0.0002596 |
|
January 1, 1996 |
June 30, 1996 |
9.9% |
0.0002705 |
|
July 1, 1995 |
December 31, 1995 |
9.5% |
0.0002603 |
|
January 1, 1995 |
June 30, 1995 |
8.2% |
0.0002247 |
|
July 1, 1994 |
December 31, 1994 |
7.0% |
0.0001918 |
|
January 1, 1994 |
June 30, 1994 |
7.0% |
0.0001918 |