This release reflects the following rate changes effective October 1, 2019:

• Alaska changed from 8.25% to 7.75% for both underpayments and overpayments.
• The refund rate for Missouri overpayments changed from 1.9% to 2.0%; the underpayment rate remained unchanged at 5.00%.
• The refund rate for Rhode Island overpayments changed from 5.50% to 5.00%; the underpayment rate remained unchanged at 18.00%.

The following changes are also included effective January 1, 2020:

• Colorado will change from 8.00% to 9.00% for both underpayments and overpayments.
• Idaho will change from 5.00% to 4.00% for both underpayments and overpayments.
• Indiana will change from 3.00% to 4.00% for both underpayments and overpayments.