Interest Rates on Underpayment of Massachusetts State Taxes
| Periods |
Percentage Rates |
| per year as of 10/1/94 |
10 |
| per year as of 7/1/94 |
9 |
| per year as of 1/1/93 |
8 |
| per year as of 7/1/83 |
18 |
| per year as of 1/1/83 |
16 |
| per year as of 2/1/82 |
20 |
| per year as of 7/1/80 |
12 |
| per year prior to 7/1/80 |
8 |
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