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    <title>Interest on delayed refunds.</title>
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    <description>If a tax refund ordered under the refund provisions is not made within sixty days of the refund application, interest accrues from the day after that period until refund at a government-notified rate not exceeding six percent; where the claim arises from a final adjudicatory or appellate or court order, a higher government-notified rate not exceeding nine percent applies for the same period. Appellate or court orders against an officer&#039;s refund order are deemed to be orders under the refund provision.</description>
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      <description>If a tax refund ordered under the refund provisions is not made within sixty days of the refund application, interest accrues from the day after that period until refund at a government-notified rate not exceeding six percent; where the claim arises from a final adjudicatory or appellate or court order, a higher government-notified rate not exceeding nine percent applies for the same period. Appellate or court orders against an officer&#039;s refund order are deemed to be orders under the refund provision.</description>
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