This release reflects the following changes:

• Effective July 1:
  • Alaska changed from 4.50% to 4.75% for non-oil and gas production; 8.50% to 8.75% for oil and gas production,
  • California changed from 0.00% to 1.00% for overpayments.
  • Michigan changed from 4.50% to 4.70% for both underpayments and overpayments.
  • Tennessee changed from 7.50% to 8.00% for both underpayments and overpayments.
• Effective January 1:
  • Georgia changed from 6.50% to 6.75% for both underpayments and overpayments
  • Massachusetts due date changed from 03/15 to 04/15