New Jersey interest rates on underpayments and overpayments increase for 2019. The NJ Division of Taxation has announced that the interest rate assessed on outstanding balances, which is set at 3 percentage points above the prime rate, will increase from 7.25% for 2018 to 8.25% for the 2019 calendar year. The interest rate on overpayments, which is equal to the prime rate, will increase to 5.25%. © 2018

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