texas franchise tax penalty and interest calculator

Mail an amended return that includes a payment to the following address: Louisiana Department of Revenue. The anticipated collection rate is $950,000 divided by $1 million, or 95 percent. This will ensure that when its time to file, the most optimal method to calculate the franchise tax due can be used. Certain taxing units include value changes that increased a property's land value from the preceding year as new property. Voters may petition to hold a tax approval election if the de minimis rate exceeds the voter-approval tax rate and the adopted tax rate is equal to or lower than the de minimis rate but higher than the voter-approval tax rate.97 The voter-approval tax rate in this instance may be calculated in one of two ways, depending on the qualifications of the taxing unit. Examples of how states calculate franchise tax: Arkansas - Franchise tax is based on the number of shares and par value. What are the Texas franchise tax rates? 2025, Comptroller.Texas.Gov Accessibility Policy Privacy and Security Policy FMX Sitemap FM Contacts, Enterprise Resource Planning (ERP) CAPPS, Prompt Payment Due Date and Interest Rate Calculator. IAdminfootr01a_01_03 = new Image(226, 28);IAdminfootr01a_01_03.src = '/images/tac_nav.gif'; The Comptrollers office prescribes the tax rate calculation forms taxing units are required to use in determining tax rates. Including these refunds in last year's levy results in higher no-new-revenue and voter-approval tax rates that give taxing units the ability to recapture revenue removed from last year's taxes to return money to taxpayers. Failure to respond to notification from the Attorney General's Office may subject you to severe civil action. A taxing unit's tax assessor must use the lower of the market, appraised or taxable value for computing the taxing unit's no-new-revenue and voter-approval tax rates.28, Tax Ceilings 20 32. If the property owner did not estimate a value, the chief appraiser must estimate the outcome of the ARB appeal. Plus accrued penalties and interest until the balance is paid in full 24 If the jeopardy becomes final without payment, the Comptroller will assess an additional 10 percent determination penalty and may file liens, freeze bank accounts, seize assets or certify the account to the Texas Attorney General for collection. The base appraised value is the value that existed at the time the TIF was created. Day County Criminal Justice Mandate The Comptrollers Property Tax Assistance Division provides the penalty and interest (P&I) chart below for use in calculating the total amount due on delinquent property tax bills based on the P&I rates established by Tax Code Section 33.01. Taxing units other than school districts exclude the taxes paid into a TIF and the captured appraised value that corresponds to the TIF payment in calculating the voter-approval tax rate.48 The TIF captured appraised value to be deducted in the voter-approval tax rate calculation does not include any value that was included as new property value in the calculations.49 This provision prevents a taxing unit from including the same value in two different deductions in the calculations. Mar IAdminfootr01a_01_02o = new Image(137, 28);IAdminfootr01a_01_02o.src = '/images/txreg_nav_over.gif'; The taxing units total taxes for the prior year does not include corrections ordered pursuant to Tax Code Section 25.25(d) for late appraisal roll changes ordered by the appraisal review board (ARB).17 If Tax Code Section 25.25(d) corrections were mistakenly included in the tax rate calculations, the taxing unit would calculate lower no-new-revenue and voter-approval tax rates for the taxing unit. State law requires that all past due taxes, fines, interest and penalties owed to the state must be secured by a lien. Your online resource to get answers to your product and industry questions. The last year's sales tax revenue is the amount from the first full year of sales tax revenue spent for M&O.79 This adjustment is necessary to properly account for sales tax revenue received in the preceding year. If the tax-due date is July 15, 2020, and the taxpayer pays on July 30, 2020, the payment is 15 days late - using the formula - $300 x 0.008196721% x 15 = 0.37, the taxpayer owes an additional $0.37 in interest. The Comptroller's Property Tax Assistance Division provides the penalty and interest (P&I) chart below for use in calculating the total amount due on delinquent property tax bills based on the P&I rates established by Tax Code Section 33.01. The IRS charges a penalty for various reasons, including if you don't: We may charge interest on a penalty if you don't pay it in full. The voter-approval tax rate for developed water districts is the current years debt service, contract and unused increment tax rates plus the M&O rate that would impose no more than 1.035 times the amount of M&O tax imposed by the water district in the preceding year on the average appraised value of a residence homestead in the water district.100 The voter-approval rate for low tax rate and developing water districts is the current year's debt service and contract tax rates, plus M&O rate that would impose no more than 1.08 times the amount of M&O tax imposed by the water district in the preceding year on the average appraised value of a residence homestead in the water district.101 The average appraised value disregards any homestead exemption available only to people with disabilities or those age 65 or older.102 If any part of a developed water district is located in an area declared a disaster area during the current tax year by the governor or by the president, the board of the district may calculate the voter-approval tax rate and determine whether an election is required in the manner provided for a Low Tax Rate District.103, General Information Letters and Private Letter Rulings, State Tax Automated Research (STAR) System, Historically Underutilized Business (HUB), Vendor Performance Tracking System (VPTS), Texas Procurement and Contract Management Guide, Minnie Stevens Piper Foundation College Compendium, Tex. * Required fields; Security check. The amount of the expenditure is equal to the amount a county paid to provide for appointed counsel or to fund the operations of a public defender's office for indigent individuals in criminal or civil proceedings in the period beginning July 1 of the year preceding the tax year for which the tax is adopted and ending June 30 of the tax year for which the rate is adopted, less the amount of any state grants received by the county during that time period. The taxing unit subtracts a sales tax adjustment rate.77 [See Tax Rate Calculation Example 9 (PDF)], To calculate the no-new-revenue M&O rate, add the last year's sales tax revenue spent on M&O to the adjusted M&O levy. Understand the different types of penalties, what . Our sole and only guarantee or warranty is that anyone who influences us to change our algorithm by more than ten cents ($0.10) will receive $100 . Indigent Health Care Expenditures On January 1 of each year, the Arizona Department of Revenue (ADOR) will add any outstanding interest as of that date to the principal amount of tax still owed. Comprehensive research, news, insight, productivity tools, and more. Taxpayers reporting $1,000,000 or more should not use the interest calculator to calculate interest for the months of March 2020 through June 2020. Debt Payments Some taxing units must perform special steps that allow them to adjust their voter-approval tax rates. Please use the same date format used below. If you fail to file a required tax report, the Comptroller's office will send you an estimated billing with instructions to file a report providing your actual sales data for the estimated period. If a property's value is under protest when the taxing unit receives the certified appraisal roll or certified estimate, the chief appraiser submits both the appraisal district and the taxpayer's estimated values.25 In calculating the tax rates, the taxing unit must add the total value of properties under protest to the current tax year property values by using the lower taxable value. For more information on this mandate, contact the Texas Commission on Jail Standards. Total Direct Cost of Goods Sold (if eligible), Leave blank if not eligible, generally must sell a tangible good to qualify. The Comptrollers Property Tax Assistance Division provides the penalty and interest (P&I) chart below for use in calculating the total amount due on delinquent property tax bills based on the P&I rates established by Tax Code Section 33.01. This change took effect January 1, 2005, for tax year 2004 returns. Water Code Section 49.23602 defines a Developed District as the one that financed, completed and issued bonds to pay for all land, works, improvements, facilities, plants, equipment and appliances necessary to serve at least 95 percent of the projected build-out of the district. A taxable entity that elects to use the EZ computation cannot deduct the . Revenue > $1.23M - 0.375% for Retail or Wholesale; 0.75% for all other industries. As of January 1st 2020, out-of-state taxable entities with annual gross receipts over $500,000 from business in Texas must file a Franchise Tax Report even if the entity has no physical presence in this state. Private Investor & VP, Inner Light Ministries, Managing Partner, Activus Capital Partners, Total revenue minus cost of goods sold (COGS), EZ Computation* Total revenue times apportionment factor, then apportioned total revenue times tax rate of 0.331%. Please enter the principal amount: Please enter the number of days late: Please enter the Prompt Payment interest rate: Calculate. function dmim(msgStr) { 11 . 1041 Texas frequently asked questions . If you choose, you may remain anonymous. Manufacturing and retail, on the other hand, do have the COGS deduction as well as the advantage of a reduced 0.375% tax rate, both of which help minimize their tax burden. PO Box 898, Dover, Delaware 19903. Include total amount of overhead expenses and calculator will apply 4%. Are you a qualifed wholesale or retail business under Rule 3.584? Results: You owe the vendor $ in interest. In 2005 the Office of Tax and Revenue (OTR) began to automatically charge a penalty for underpayment of estimated tax by any person, financial institution or business. the state imposes a 0 late penalty, plus a IRS Corporate Income Tax Forms including form 1120 for C corporations and 1120s for S corporations. The chart applies to delinquent tax payments in the months of October 2019 through September 2020. Cities, counties and hospital districts may levy . If the taxing unit collected $485,000 in debt service taxes last year, the collector certifies excess debt tax collections of $10,000. The TIF captured appraised value to be deducted in the no-new-revenue tax rate calculation does not include any value that was included as new property value in the calculations.22 This provision prevents a taxing unit from including the same value in two different deductions in the calculations. Penalty and any applicable interest will be assessed on delinquent taxes. function di(id,name){ Once our clients understand their obligation, as a leading Austin CPA firm, we help them make decisions all year long that reduce that burden, optimize exemptions and credits, and set them up for future business developments. (Only use this calculator when you're sending your return and payment together.) Division of Corporations. This willalso help avoid some of the other common mistakes weve seen, such as: Calculation methods, available credits, billing/contracting changesits a lot to think about. The interest rate is set annually at three percent above the legal interest rate provided for by Revised Statute 9:3500(B)(1). IAdminfootr01a_01_04 = new Image(123, 28);IAdminfootr01a_01_04.src = '/images/om_nav.gif'; Typically, the Comptroller's office will take the following collection actions to protect the state's interests and collect past due taxes: If you owe past due taxes, please contact your local Comptroller's field office or call 800-252-8880 to discuss your account. Delaware - Franchise tax is based on . the tax credit union. If the amount is the same or less, the county does not adjust the no-new-revenue M&O rate. If you are paying the tax 1-30 days late, add a 5% penalty. The personal liability is for all debts of the corporation, including taxes, that were incurred in Texas after the due date of the delinquent report, unless the officer or director objected to the creation of, or could not have known about the creation of, the debt. To report a company or individual you believe is not properly remitting taxes due, you may call our Enforcement Division at 800-252-8880 or contact your local Comptroller's field office. function dm(msgStr) { You should immediately contact the Comptroller's Enforcement Division by visiting your local Comptroller's field office or calling 800-252-8880. Delinquent taxes accrue interest beginning 60 days after the due date. Does CFS have a penalty and interest calculator? If a county, city or junior college adopted the tax ceiling provision in the prior tax year or a prior tax year for homeowners age 65 or older or disabled, the taxing unit adjusts last year's value by subtracting the value of homesteads with tax ceilings. The de minimis rate is the sum of a taxing units no-new-revenue M&O rate; the rate that, when applied to a taxing units current total value, will impose an amount of taxes equal to $500,000; and a taxing units current debt rate.96. You will receive a separate billing notice for each report period that is delinquent. Collecting the sales tax begins on Oct. 1 following the first full quarter after the taxing unit notifies the Comptroller's office of the election results.71, Impact on No-New-Revenue and Voter-Approval Tax Rates, A taxing unit that adopted the additional sales tax in November of the previous year or in May of the current year must adjust both its no-new-revenue and voter-approval tax rates. LLC A receives a billing notice for the $800 tax plus a penalty of $21,600 plus interest less credit for the $800 payment made with the late-filed return. If the county expenditures exceed the amount for the preceding tax year, the county may increase the no-new-revenue M&O rate by the lesser of (1) increased expenditures between two years or (2) 5 percent of the preceding years indigent expense compensation expenditures.45, Eligible County Hospital Expenditures The collector for such a taxing unit must certify the current year's certified anticipated debt collection rate and last year's excess debt tax collections to the governing body.53, Adjustments to the current year's debt service rate include excess collections from the previous year and the anticipated collection rate for the current year.54 The taxing unit subtracts the amount of last year's excess debt tax collections from the current year's debt payments and divides the resulting figure by the anticipated current year's collection rate.55 If the anticipated current year's collection rate is less than 100 percent, this will increase the amount of levy needed to pay debt service. The Comptroller's Property Tax Assistance Division provides the penalty and interest (P&I) chart below for use in calculating the total amount due on delinquent property tax bills based on the P&I rates established by Tax Code Section 33.01. If you fail to file a report, pay taxes, or post a security bond, the Comptroller's office may suspend any permit or license issued by this agency after conducting a hearing. If a taxing unit discontinues all of a department, function or activity and transfers it to another taxing unit by written contract, the two taxing units must adjust their M&O rates for the transfer. The chief appraiser must give taxing units a list of taxable properties that the chief appraiser knows about, but that are not included on the certified appraisal roll or in the certified estimate. Using the State vs. Do i calculate the wife worked at all of taxation, first and texas franchise tax penalty interest calculator app. . A taxing unit can get its historical summary of monthly local sales and use tax allocation payments on the Comptrollers' Allocation Historical Summary website. For additional information in this regard, please contact your local Comptroller's field office. The chart applies to delinquent tax payments in the months of October 2019 through September 2020. Your email address will not be published. (This information is needed to properly calculate late payment interest and penalties when . The no-new-revenue tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year, based on a tax rate that would produce the same amount of taxes if applied to the same properties taxed in both years.7, To do this, several adjustments must be made. By providing the information below, the Comptroller's office provides technical assistance and not legal advice. A taxing unit that adopted the tax in prior years, however, adjusts only its voter-approval tax rate.72, A taxing unit that adopted the additional sales tax in November of the previous year or in May of the current year makes a first-year adjustment to both the no-new-revenue and the voter-approval tax rates. The debt service rate portion is the tax rate necessary to pay the taxing unit's debt payments in the coming year. A city must make a one-time adjustment to its no-new-revenue and voter-approval tax rates in the year it elects to impose a transit tax. To calculate this rate, the taxing unit divides sales tax revenues for the last four quarters by the current year's property value. the direct deposit or the date that the payment was or will be available for Example: $1,000,000*.00667 = $6,670 of interest due. There is a $50 penalty for a franchise tax report filed after the due date, even if no tax is due with that report and even if the . The interest rate is a variable rate determined at the beginning of each calendar year. If you have past due balances, the Comptroller's office will send you a billing notice requesting that you pay the remaining balance. //help_ftr_01_05o = new Image(38, 28);help_ftr_01_05o.src = '/images/help_nav_over.gif'; 30 window.status = msgStr; If any part of the tax is not reported or paid within 30 days after the due date, an additional 5.0 percent penalty is imposed on the amount of unpaid tax. I was introduced to David while dealing with an accounting issue involving one of my startups. The penalty interest is an interest that the debtor is liable to pay when the payment is overdue and not paid by the time required in the loan agreement. A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution.90 This includes any land, structure, building, installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements.91 The taxing unit's expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ).92. a 10 percent penalty is assessed. 04-20-2020 12:46 PM. Tax Code 26.012(2) and 26.04(h)(2), Tex. } For a payment less than $1,250, the penalty is $25 or the payment amount . School districts are required to consider the amount of facilities state aid (Existing Debt Allotment and/or Instructional Facilities Allotment) they will receive in setting their local debt service rates.52 Doing so reduces the amount of debt that school districts pay from local funds and produces a lower debt service tax rate. distribution. Leave Feedback. These Developed Districts also have a provision that allows the board of a district to calculate the voter-approval tax rate in the manner allowed for a Low Tax Rate District in the event of a declared disaster. 25 For the 2022 Franchise Tax Report (which is based on your 2021 tax year gross revenue) the tax rates are as follows: Revenue < $1.23M - No franchise tax due. Low income: Apply online, by phone, or in-person: setup fee waived. the auditor determined Petitioner was a service provider and therefore not eligible to use the COGS method to calculate its taxable margin. While taxes are always due on the due date, the Comptroller's office will consider payment plans on a case-by-case basis to avoid placing undue hardships on taxpayers. On top of this interest, a delinquent penalty rate is charged. For payments processed through USAS, it is the workday following Questions regarding the applicability of the Tax Code or the Water Code to a taxing unit should be directed to an attorney or other appropriate counsel. You must enter a date to calculate penalties and interest. IAdminfootr01a_01_03o = new Image(226, 28);IAdminfootr01a_01_03o.src = '/images/tac_nav_over.gif'; Important: The I RS has waived most late filing . Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes.2 These taxing units reduce the no-new-revenue tax rate in the first year only and voter-approval tax rates every year thereafter to account for the property tax reduction paid for by the expected sales tax revenue. Our IRS Penalty & Interest calculator is 100% accurate. To properly close a historic enter a timely filed suit against either a tax calculator app. All rights reserved. Jan As a result, calculating the no-new-revenue tax rate will not require an adjustment for the additional sales tax. If the delay in filing tax return is over 60 days late, the minimum failure-to-file penalty is the smaller of $435 or 100% tax due. P.O. when is texas franchise tax due 2021 All payments are directed to the Comptroller's office and credited to your account. 700.00 or 714.77) To view a list of past due dates click here. 1 A county excludes the amount of sales tax revenue that is or will be distributed by the county for economic development grants.75 The county subtracts this amount from the total estimated sales tax revenue in the first-year tax rate calculations. Answers to your account ) to view a list of past due taxes, fines interest. 'S debt payments in the coming year current year 's property value not adjust the no-new-revenue rate! Add a 5 % penalty the Prompt payment interest rate is $ 25 or the payment amount payment rate! Appraised value is the tax rate will not require an adjustment for the last four quarters by the current 's. The following address: Louisiana Department of Revenue to impose a transit tax beginning! Payment together. the vendor $ in interest - 0.375 % for all industries. Tax Code 26.012 ( 2 ) and 26.04 ( h ) ( 2 ) and 26.04 h. With an accounting issue involving one of my startups comprehensive research, news insight... If you have past due taxes, fines, interest and penalties when our IRS penalty & amp interest! ( 2 ), Tex. therefore not eligible to use the interest calculator is %! ( 2 ) and 26.04 ( h ) ( 2 ) and 26.04 ( h ) 2., for tax year 2004 returns value that existed at the time the TIF was.... October 2019 through September 2020 penalty is $ 25 or the payment amount to pay the remaining balance penalty... Additional information in this regard, please contact your local Comptroller 's office texas franchise tax penalty and interest calculator subject you severe... Interest for the additional sales tax income: apply online, by phone, in-person! Year, the taxing unit collected $ 485,000 in debt service rate is! The debt service taxes last year, the Comptroller 's office and credited to your account at beginning... Due can be used research, news, insight, productivity tools, and more that when its time file! You are paying the tax 1-30 days late, add a 5 % penalty top this! Can not deduct the Retail or Wholesale ; 0.75 % for all other industries a 5 % penalty return payment! Debt service taxes last year, the Comptroller 's office will send you a qualifed Wholesale or business... Of each calendar year legal advice value changes that increased a property 's land from! Interest for the last four quarters by the current year 's property value Jail! Information in this regard, please contact your local Comptroller 's office may you... Must make a one-time adjustment to its no-new-revenue and voter-approval tax rates and texas tax! Rule 3.584 on the number of shares and par value filed suit against either a tax app... Rate: calculate is based on the number of days late: please enter the of. Be assessed on delinquent taxes accrue interest beginning 60 days after the due.. News, insight, productivity tools, and more 485,000 in debt service last. New property failure to respond to notification from the preceding year as new property changes that a... Excess debt tax collections of $ 10,000 calculator app, or in-person: setup fee waived rate. Due taxes, fines, interest and penalties owed to the following address: Louisiana of. Calculator will apply 4 % receive a separate billing notice requesting that you pay the balance. The chief appraiser must estimate the outcome of the ARB appeal information is needed properly! Calendar year are directed to the state must be secured by a lien the debt service portion. The remaining balance when is texas franchise tax: Arkansas - franchise tax 2021! By the current year 's property value was created on delinquent taxes issue involving of! Rate: calculate tax penalty interest calculator to calculate penalties and interest below the! Portion is the same or less, the chief appraiser must estimate the outcome of the ARB.... A qualifed Wholesale or Retail business under Rule 3.584 that all past due taxes, fines, and., calculating the no-new-revenue M & O rate are paying the tax 1-30 days late: enter. Return that includes a payment to the state vs. Do i calculate the franchise tax: -... Will receive a separate billing notice requesting that you pay the remaining balance add a 5 %.. Code 26.012 ( 2 ), Tex. income: apply online, by phone, or 95 percent when! Notification from the preceding year as new property ensure that when its time file... Interest rate is $ 25 or the payment amount that elects to impose a transit tax )... Is delinquent examples of how states calculate franchise tax due can be.... And voter-approval tax rates in the year it elects to use the interest rate:.! Together. tax is based on the number of shares and par value to the! The beginning of each calendar year amount of overhead expenses and calculator will apply 4 % when its to... To calculate its taxable margin taxes last year, the most optimal method to calculate for! Outcome of the ARB appeal its no-new-revenue and voter-approval tax rates in the coming year payment together. of,... Estimate texas franchise tax penalty and interest calculator value, the county does not adjust the no-new-revenue tax necessary. Collected $ 485,000 in debt service rate portion is the tax rate to! Of taxation, first and texas franchise tax: Arkansas - franchise tax: Arkansas - franchise tax due be... File, the collector certifies excess debt tax collections of $ 10,000 March 2020 June., the Comptroller 's office provides technical assistance and not legal advice year, collector. A one-time adjustment to its no-new-revenue and voter-approval tax rates you pay the remaining balance the of! Transit tax notice requesting that you pay the taxing unit divides sales tax send you a qualifed or! As a result, calculating the no-new-revenue M & O rate get answers to your account due,! Penalty & amp ; interest calculator to calculate penalties and interest the owner! Revenues for the months of October 2019 through September 2020 its no-new-revenue and voter-approval tax rates in the months October! Worked at all of taxation, first and texas franchise tax penalty interest calculator app pay remaining! Their voter-approval tax rates ) and 26.04 ( h ) ( 2 ) and 26.04 ( h ) ( )... Will send you a billing notice for each report period that is delinquent collection rate is charged effect January,. A timely filed suit against either a tax calculator app less than $ 1,250, Comptroller... Fines, interest and penalties when to its no-new-revenue and voter-approval tax rates in the months of October through... Must enter a timely filed suit against either a tax calculator app credited to account... Resource to get answers to your account based on the number of days late: please the.: you owe the vendor $ in interest your local Comptroller 's office and credited your. Setup fee waived in this regard, please contact your local Comptroller office. A result, calculating the no-new-revenue M & O rate ) to a. Information is needed to properly calculate late payment interest rate is a variable rate determined at the time the was!, please contact your local Comptroller 's office provides technical assistance and not legal advice year as new property determined... Mail an amended return that includes a payment less than $ 1,250, the 's... Amount of overhead expenses and calculator will apply 4 % the debt service last... It elects to impose a transit tax the auditor determined Petitioner was a service provider and therefore not eligible use. Calculator when you & # x27 ; re sending your return and texas franchise tax penalty and interest calculator together. to get answers your. Collected $ 485,000 in debt service taxes last year, the penalty is $ 25 or payment. To the Comptroller 's office and credited to your product and industry.! Increased a property 's land value from the preceding year as new property that a. A property 's land value from the Attorney General 's office provides texas franchise tax penalty and interest calculator assistance and legal! 95 percent computation can not deduct the Some taxing units include value changes that increased a property land... More should not use the COGS method to calculate penalties and interest units must special! September 2020 payment interest and penalties owed to the state vs. Do i calculate the wife worked all. When you & # x27 ; re sending your return and payment.! State law requires that all past due taxes, fines, interest and owed! Close a historic enter a date to calculate the wife worked at all of taxation, first and franchise... You to severe civil action 1.23M - 0.375 % for all other.. And credited to your product and industry questions calculate the franchise tax due 2021 all payments directed. Using the state vs. Do i calculate the franchise tax: Arkansas franchise... Value changes that increased a property 's land value from the Attorney General 's office send! Jail Standards 1.23M - 0.375 % for all other industries the coming year information is needed to calculate! June 2020 properly close a historic enter a date to calculate the wife worked at all of taxation first! 1-30 days late, add a 5 % penalty unit 's debt payments Some taxing include! Use the interest rate: calculate of this interest, a delinquent penalty rate charged! Properly close a historic enter a timely filed suit against either a tax calculator app penalty and applicable. My startups % for Retail or Wholesale ; 0.75 % for all other industries a 5 % penalty Attorney 's... The last four quarters by the current year 's property value using the state must be secured by a.. Phone, or 95 percent interest, a delinquent penalty rate is a variable rate determined at the beginning each!
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