The Virginia Department of Taxation recently published Tax Bulletin 19-6, which includes state interest rates for the fourth quarter of 2019.
Virginia Code §58.1-15 provides that overpayment and underpayment rates will be 2% higher than the corresponding federal rates. For the fourth quarter of 2019, these rates will remain unchanged from the prior quarter: 7% for both tax underpayments and overpayments.
To review this Bulletin in its entirety, please click here.