Effective April 1, 2023, Missouri changed its refund rate from 0.8% to 1.3%; the underpayment rate remained at 6.0%.

The following rates were effective January 1, 2023:

• Alaska changed its interest rate from 8.50 % to 9.75% for both underpayments and overpayments.
• Rhode Island changed its refund rate from 3.25% to 6.25%; the interest rate for underpayments remained at 18.0%.