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    • All States—Multiple Taxes: New Issue of State Tax Review Available
    • Indiana—Sales and Use Tax: Revised Guidance Issued on Gasoline Use Tax
    • Kansas—Multiple Taxes: Interest Rates Set for 2026 Tax Year
    • Minnesota—Personal Income Tax: 2026 Tax Brackets, Standard Deduction, and Dependent Exemption Amounts Announced
    • New Jersey—Multiple Taxes: Assessed Interest Rate on Outstanding Balances for 2026 Announced
    • North Carolina—Sales and Use Tax: Analysis of How Replenishments Should Be Taxed Depended on How They Could Be Redeemed
    • Pennsylvania—Motor Fuel Tax: Fuel Tax Rates Announced
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    State Tax Day - Current, S.5, New Jersey—Multiple Taxes: Assessed Interest Rate on Outstanding Balances for 2026 Announced, (Dec 17, 2025)

    New Jersey issued guidance on the assessed interest rate for outstanding tax balances for the calendar year 2026. Effective January 1, 2026, the interest rate is 10%. The rate is calculated as the prime rate of 7% plus 3%.

    Technical Bulletin TB-21(R), ...

    New Jersey issued guidance on the assessed interest rate for outstanding tax balances for the calendar year 2026. Effective January 1, 2026, the interest rate is 10%. The rate is calculated as the prime rate of 7% plus 3%.

    Technical Bulletin TB-21(R), New Jersey Department of Taxation, December 16, 2025, ¶402-683

    Other References:

    Explanations at ¶89-204

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