Effective April 1, 2026, the underpayment rate for the third quarter of the fiscal year was decreased to 6 percent as established by the Secretary of the Treasury under the authority of 26 U.S.C. §6621.

Effective April 1, 2026, the underpayment rate for the third quarter of the fiscal year was decreased to 6 percent as established by the Secretary of the Treasury under the authority of 26 U.S.C. §6621. Attached is the updated interest rate factor chart as required by §40-1-44, Code of Ala. 1975. The updated interest rate factor chart may be found at https://www.revenue.alabama.gov/business-license/business-privilege-tax/. If you have any questions, contact our office. ContactBusiness and License Tax DivisionSeverance and License Tax SectionPO BOX 327550MONTGOMERY AL 36132-7550334-353-7827, option [email protected] Download a pdf of this release.