Interest on appeals is calculated from the date of what or due date, whichever is later?

• A. Payment
• B. Judgment
• C. Notice
• D. Appeal

Answer: (A)

Interest on appeals begins based on when the payment is made relative to the due date. The starting date is the later of the due date or the actual payment date. If you pay by the due date, interest starts on that due date; if you pay after the due date, interest starts on the date you actually make the payment. This rule ensures you’re charged interest only for the time the payment is outstanding. The starting point is the date of payment, with the due date acting as a ceiling if you pay on time.