Florida, New York City, and Utah - Interest rate fixed based on Due Date

Before 10/11/93 Utah used the over/underpayment interest rate that was in effect at the time the tax was due without regard to any subsequent changes in the legislated interest rate.

Before 02/24/83 New York City used the over/underpayment interest rate that was in effect at the time the tax was due without regard to any subsequent changes in the legislated interest rate.

Florida used a flat 12% interest rate for underpayments on any taxes due between 06/28/76 and 04/01/87 regardless of any subsequent legislated rate changes.