This release reflects the following rate changes effective April 1, 2019:

• California will change from 5.00% to 6.00% for underpayments effective July 1, 2019; the rate for overpayments remains unchanged at 2.00%.
• Michigan will change from 5.90% to 6.39% for both underpayments and overpayments effective July 1, 2019.
• Missouri’s rate for overpayments changed from 1.50% to 1.70% effective April 1, 2019, and will change to 1.90% effective July 1, 2019; the rate for underpayments was changed from 4.00% to 5.00% retroactive to January 1, 2019.
• Mississippi changed from 12.00% to 6.00% retroactive to January 1, 2019, for both underpayments and overpayments.