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    <title>Interest on delayed refunds.</title>
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    <description>Interest is payable where a refund ordered under section 54 is not paid within sixty days of receipt of the application: generally at a rate not exceeding six per cent. from the day after the sixty day period until refund; and, where the claim follows a final order by an adjudicating, appellate or judicial authority, at a higher rate not exceeding nine per cent. for the same period. Appellate or court orders reversing a proper officer are deemed orders under the refund provision.</description>
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      <description>Interest is payable where a refund ordered under section 54 is not paid within sixty days of receipt of the application: generally at a rate not exceeding six per cent. from the day after the sixty day period until refund; and, where the claim follows a final order by an adjudicating, appellate or judicial authority, at a higher rate not exceeding nine per cent. for the same period. Appellate or court orders reversing a proper officer are deemed orders under the refund provision.</description>
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