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    • California—Corporate Income Tax: Company’s Divisions Did Not Operate as a Unitary Business
    • California—Corporate Income Tax: Holding Company and Equipment Rental Business Subsidiary Were Not Unitary
    • California—Corporate Income Tax: Pesticide Manufacturer Could Not Use Apportionment Formula for Agricultural Businesses
    • California—Corporate Income Tax: Sidewalk Safety Mat Manufacturer Not Entitled to Research Credit
    • Georgia—Sales and Use Tax: Jet Fuel Tax Rates for Q4 of 2026 Released
    • Georgia—Sales and Use Tax: Local Rate Chart Released for Q4 of 2026
    • Georgia—Sales and Use Tax: New Tax Rate Chart Released for Sales Exempt from Certain Local Taxes
    • Georgia—Sales and Use Tax: Prepaid Local Tax Rate Chart for Motor Fuels for Highway Use Updated
    • Georgia—Sales and Use Tax: Tax Rate Chart for Energy Sold to Manufacturers Issued for Q4 of 2026
    • Georgia—Sales and Use Tax: Updated Chart of Sales Exempt from TSPLOST Issued
    • Illinois—Sales and Use, Utilities Taxes: Regulations Adopted for Quantum Computing Exemptions, Other Tax Changes
    • Indiana—Corporate Income Tax: Updated Guidance Issued on Health Reimbursement Arrangement Tax Credit
    • Massachusetts—Multiple Taxes: Interest Rates Remain Unchanged for the Fourth Quarter of 2026
    • South Carolina—Tobacco Tax: New Taxes on Nicotine Vapor Products and Heat Not Burn Products Discussed
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    State Tax Day - Current, S.13, Massachusetts—Multiple Taxes: Interest Rates Remain Unchanged for the Fourth Quarter of 2026, (Sep 11, 2026)

    The interest rates on the underpayment and overpayment of Massachusetts taxes are unchanged for the period October 1, 2026, through December 31, 2026. The rates have held steady at 6% for overpayments, and 8% for underpayments since July 1, 2026.

    Tech ...

    The interest rates on the underpayment and overpayment of Massachusetts taxes are unchanged for the period October 1, 2026, through December 31, 2026. The rates have held steady at 6% for overpayments, and 8% for underpayments since July 1, 2026.

    Technical Information Release 26-5, Massachusetts Department of Revenue, September 2026, ¶402-016

    Other References:

    Explanations at ¶89-204

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