12 CSR 10-41.010 - [Effective until 6/30/2025] Annual Adjusted Rate of Interest

PURPOSE: Under the Annual Adjusted Rate of Interest (section 32.065, RSMo), this rule establishes the annual adjusted rate of interest to be implemented and applied on taxes remaining unpaid.

(1) Pursuant to section 32.065, RSMo, the Director of Revenue upon official notice of the average predominant prime rate quoted by commercial banks to large businesses, as determined and reported by the Board of Governors of the Federal Reserve System in the Federal Reserve Statistical Release H.15(519) for the month of September of each year, has set by administrative order the annual adjusted rate of interest to be paid on unpaid amounts of taxes during the succeeding calendar year as follows:

Calendar Year	Rate of Interest on Unpaid Amounts of Taxes
1995	12%
1996	9%
1997	8%
1998	9%
1999	8%
2000	8%
2001	10%
2002	6%
2003	5%
2004	4%
2005	5%
2006	7%
2007	8%
2008	8%
2009	5%
2010	3%
2011	3%
2012	3%
2013	3%
2014	3%
2015	3%
2016	3%
2017	4%
2018	4%
2019	5%
2020	5%
2021	3%
2022	3%
2023	6%
2024	9%
2025	8%

Notes

12 CSR 10-41.010

AUTHORITY: section 32.065, RSMo 2016.* Emergency rule filed Oct. 13, 1982, effective Oct. 23, 1982, expired Feb. 19, 1983. Original rule filed Nov. 5, 1982, effective Feb. 11, 1983. Emergency amendment filed Oct. 13, 1983, effective Oct. 23, 1983, expired Feb. 20, 1984. Amended: Filed Oct. 13, 1983, effective Jan. 13, 1984. Emergency amendment filed Oct. 19, 1984, effective Oct. 29, 1984, expired Feb. 26, 1985. Amended: Filed Oct. 19, 1984, effective May 11, 1985. Emergency amendment filed Oct. 24, 1985, effective Nov. 4, 1985, expired April 3, 1986. Amended: Filed Oct. 24, 1985, effective Jan. 26, 1986. Emergency amendment filed Oct. 22, 1986, effective Nov. 1, 1986, expired March 1, 1987. Amended: Filed Oct. 22, 1986, effective Feb. 12, 1987. Emergency amendment filed Oct. 22, 1987, effective Nov. 1, 1987, expired March 1, 1988. Amended: Filed Oct. 22, 1987, effective Feb. 11, 1988. Emergency amendment filed Oct. 21, 1988, effective Oct. 31, 1988, expired Feb. 28, 1989. Amended: Filed Oct. 21, 1988, effective April 13, 1989. Amended: Filed Aug. 21, 1988, effective April 13, 1989. Emergency amendment filed Oct. 20, 1989, effective Oct. 30, 1989, expired Feb. 27, 1990. Amended: Filed Oct. 20, 1989, effective Feb. 25, 1990. Emergency amendment filed Oct. 26, 1990, effective Nov. 5, 1990, expired March 4, 1991. Amended: Filed Oct. 26, 1990, effective March 14, 1991. Emergency amendment filed Sept. 23, 1991, effective Oct. 3, 1991, expired Jan. 30, 1992. Amended: Filed Sept. 23, 1991, effective Feb. 6, 1992. Emergency amendment filed Oct. 22, 1992, effective Jan. 1, 1993, expired April 30, 1993. Emergency amendment filed April 14, 1993, effective May 1, 1993, expired Aug. 28, 1993. Amended: Filed Oct. 22, 1992, effective May 6, 1993. Emergency amendment filed Nov. 15, 1993, effective Jan. 1, 1994, expired April 30, 1994. Amended: Filed Nov. 15, 1993, effective June 6, 1994. Emergency amendment filed April 20, 1994, effective May 1, 1994, expired Aug. 28, 1994. Emergency amendment filed Oct. 31, 1994, effective Jan. 1, 1995, expired April 30, 1995. Amended: Filed Oct. 31, 1994, effective April 30, 1995. Emergency amendment filed Dec. 8, 1995, effective Jan. 1, 1996, expired June 28, 1996. Amended: Filed Dec. 8, 1995, effective June 30, 1996. Amended: Filed May 29, 1996, effective Nov. 30, 1996. Emergency amendment filed Nov. 13, 1996, effective Jan. 1, 1997, expired June 29, 1997. Amended: Filed May 2, 1997, effective Oct. 30, 1997. Amended: Filed Oct. 24, 1997, effective April 30, 1998. Emergency amendment filed Dec. 8, 1998, effective Jan. 1, 1999, expired June 29, 1999. Amended: Filed Dec. 8, 1998, effective June 30, 1999. Emergency amendment filed Nov. 10, 1999, effective Jan. 1, 2000, expired June 28, 2000. Amended: Filed Nov. 10, 1999, effective May 30, 2000. Emergency amendment filed Oct. 31, 2000, effective Jan. 1, 2001, expired June 29, 2001. Amended: Filed Oct. 31, 2000, effective April 30, 2001. Emergency amendment filed Oct. 31, 2001, effective Jan. 1, 2002, expired June 29, 2002. Amended: Filed Oct. 31, 2001, effective April 30, 2002. Emergency amendment filed Nov. 15, 2002, effective Jan. 1, 2003, expired June 29, 2003. Amended: Filed Nov. 15, 2002, effective April 30, 2003. Emergency amendment filed Nov. 17, 2003, effective Jan. 1, 2004, expired June 28, 2004. Amended: Filed Nov. 17, 2003, effective May 30, 2004. Emergency amendment filed Nov. 30, 2004, effective Jan. 1, 2005, expired June 29, 2005. Amended: Filed Nov. 30, 2004, effective June 30, 2005. Emergency amendment filed Dec. 21, 2005, effective Jan. 1, 2006, expired June 29, 2006. Amended: Filed Dec. 21, 2005, effective May 30, 2006. Emergency amendment filed Oct. 25, 2006, effective Jan. 1, 2007, expired June 29, 2007. Amended: Filed Oct. 25, 2006, effective May 30, 2007. Emergency amendment filed Oct. 16, 2007, effective Jan. 1, 2008, expired June 28, 2008. Amended: Filed Oct. 16, 2007, effective April 30, 2008. Emergency amendment filed Oct. 21, 2008, effective Jan. 1, 2009, expired June 29, 2009. Amended: Filed Oct. 21, 2008, effective May 30, 2009. Emergency amendment filed Oct. 27, 2009, effective Jan. 1, 2010, expired June 29, 2010. Amended: Filed Oct. 27, 2009, effective April 30, 2010. Emergency amendment filed Oct. 22, 2010, effective Jan. 1, 2011, expired June 29, 2011. Amended: Filed Oct. 22, 2010, effective April 30, 2011. Emergency amendment filed Oct. 24, 2011, effective Jan. 1, 2012, expired June 28, 2012. Amended: Filed Oct. 24, 2011, effective April 30, 2012. Emergency amendment filed Oct. 22, 2012, effective Jan. 1, 2013, expired June 29, 2013. Amended: Filed Oct. 22, 2012, effective April 30, 2013. Emergency amendment filed Oct. 22, 2013, effective Jan. 1, 2014, expired June 29, 2014. Amended: Filed Oct. 22, 2013, effective April 30, 2014. Emergency amendment filed Oct. 22, 2014, effective Jan. 1, 2015, expired June 29, 2015. Amended: Filed Oct. 22, 2014, effective April 30, 2015. Emergency amendment filed Oct. 22, 2015, effective Jan. 1, 2016, expired June 28, 2016. Amended: Filed Oct. 22, 2015, effective April 30, 2016. Emergency amendment filed Oct. 21, 2016, effective Jan. 1, 2017, expired June 29, 2017. Amended: Filed Oct. 21, 2016, effective April 30, 2017. Emergency amendment filed Oct. 20, 2017, effective Jan. 1, 2018, expired June 29, 2018. Amended: Filed Oct. 20, 2017, effective April 30, 2018. Emergency amendment filed Oct. 22, 2018, effective Jan. 1, 2019, expired June 29, 2019. Amended: Filed Oct. 22, 2018, effective April 30, 2019. Emergency amendment filed Oct. 21, 2019, effective Jan. 1, 2020, expired June 28, 2020. Amended: Filed Oct. 21, 2019, effective April 30, 2020. Emergency amendment filed Oct. 19, 2020, effective Jan. 1, 2021, expired June 29, 2021. Amended: Filed Oct. 19, 2020, effective May 30, 2021. Emergency amendment filed Oct. 19, 2021, effective Jan. 1, 2022, expired June 29, 2022. Amended: Filed Oct. 15, 2021, effective April 30, 2022. Emergency amendment filed Oct. 21, 2022, effective Jan. 1, 2023, expired June 29, 2023. Amended: Filed Oct. 21, 2022, effective May 30, 2023. Emergency amendment filed Nov. 14, 2023, effective Jan. 1, 2024, expired June 28, 2024. Amended: Filed Nov. 14, 2023, effective May 30, 2024.

Adopted by Missouri Register December 1, 2022/Volume 47, Number 23, effective 1/1/2023 Amended by Missouri Register April 3, 2023/Volume 48, Number 7, effective 5/31/2023 Amended by Missouri Register December 15, 2023/volume 48, Number 24, effective 1/1/2024, exp. 6/28/2024 (Emergency). Amended by Missouri Register April 15, 2024/volume 49, Number 08, effective 5/31/2024. Amended by Missouri Register January 15, 2025/volume 50, Number 02, effective 1/1/2025, exp. 6/29/2025 (Emergency).