On or before June 1 and December 1 of each year, the Secretary of Revenue establishes the interest rate to be in effect during the six-month period beginning on the next succeeding July 1 and January 1, respectively. The rate applies to refunds and assessments. G.S. 105-241.21.
The Interest Rate for the period of January 1, 2019 through June 30, 2019 is 6%.