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Penalty and Interest

Penalty and interest rates for various tax types. Scroll down to find the appropriate rate.

Interest: Interest is computed on the amount of tax due if payment is received after the due date. Interest is not computed on penalty or on interest itself. The interest rate for various periods is as follows:

Penalty for tax years ending after 12/31/01: Penalty will be computed at the rate of 1% per month on the balance due with a maximum penalty not to exceed 24% (maximum 10% penalty on field audits).

Penalty for tax years 2001 and prior: Penalty is computed at the rate of 10% on the amount of tax due if payment is received after the due date but within six (6) months of the original due date. Penalty is computed at 25% on the tax balance due if the payment is received after six (6) months of the original due date. Penalty is not computed on interest or penalty itself.

Withholding - KSA 79-32,107(f), KSA 79-32, 107(a), KSA 79-3228

Interest: Interest is computed on the amount of tax due if payment is received after March 1 of the following year (interest does not start until after the due date of the annual return, Form KW-3, March 1). Interest is not computed on penalty or on interest itself. The interest rate for various periods is as follows:

Penalty:

Tire Excise Tax - KSA 65-3424e
Transient Guest Tax - KSA 12-1694b

Interest: Interest is computed on the amount of tax due if payment is received after the due date. Interest is not computed on penalty or on interest itself. The interest rate for various periods is as follows:

Penalty: Computed at the rate of 10% on the amount of tax due if payment is received after the due date but within sixty (60) days of the original due date. Penalty is computed at 25% on the tax balance due if the payment is received after sixty (60) days of the original due date. Penalty is not computed on interest or penalty itself.

Bingo - KSA 79-4705

Interest: Interest is computed on the amount of tax due if payment is received after the due date. Interest is not computed on penalty or on interest itself. The interest rate for various periods is as follows:

Penalty: Computed at the rate of 25% on the amount of tax due if payment is received after the due date.

Liquefied Petroleum - KSA 79-3495
Motor Vehicle Fuel - KSA 79-3410
Special Fuel - KSA 79-3410

Interest: Interest is computed on the amount of tax due if payment is received after the due date. Interest is not computed on penalty or on interest itself. The interest rate for various periods is as follows:

Penalty: Computed at the rate of 5% on the amount of tax due if payment is received after the due date.

International Fuel Tax Agreement - Articles of Agreement - R1220, R1230

Interest: For calendar years 2002 through 2009 interest is computed at the rate of 1% per month.

Penalty: Computed at the rate of 10% of the delinquent taxes or $50.00, whichever is greater

Mineral - KSA 79-4225

Interest: Interest is computed on the amount of tax due if payment is received after the due date. Interest is not computed on penalty or on interest itself. The interest rate for various periods is as follows:

Penalty: Computed at the rate of 10% on the amount of tax due if payment is received after the due date.

Estate - KSA 79-15,137

Interest: Interest is computed on the amount of tax due if payment is received after the due date. Interest is not computed on penalty or on interest itself. The interest rate for various periods is as follows:

Penalty: Effective for estates of decedent's dying on or after May 22, 2003. If the tax is not paid by the due date, penalty is imposed at the rate of 1% of the unpaid balance of the tax due for each month or fraction of a month that the return is not filed or tax paid, up to a maximum of 24%.

Sand Royalty - KSA 70a-102a

Interest: Interest is computed on the amount of tax due if payment is received after the due date. Interest is not computed on penalty or on interest itself. The interest rate for various periods is as follows:

Penalty: Effective July 1, 2002, a penalty of 10% of the royalty due is assessed on late reports and tax payments. In addition, there is a delinquent report penalty of $25 per day for each day the Sand Royalty Monthly Report (SR-89) is late.