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Interest Due Upon Refunds
SECTION 79.
Subsection (a) of section 40 of said chapter 62C, as so appearing, is hereby amended by striking the words "established under section thirty-two of this chapter" and inserting in place thereof the following words:- of the federal short-term rate determined under section 6621(b) of the Internal Revenue Code, as amended and in effect for the taxable year, plus 2 percentage points, computed as simple interest.
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