Interest on delayed tax refunds: government may notify rates; interest accrues from expiry until payment is made.

Statute entitles applicants to interest on delayed tax refunds where refunds are not made within sixty days; interest accrues from the day after the sixty day period until refund at a rate notified by the government on Council recommendations, with a higher notified ceiling for refunds flowing from final adjudicatory, appellate or court orders; appellate or court orders remitting or granting refund are deemed to be orders under the refund provision for interest purposes.

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