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<p class="MsoNormal"><font size="3" face="Verdana"><span style="font-size:12.0pt;font-family:&quot;Verdana&quot;,sans-serif"><o:p>&nbsp;</o:p></span></font></p>
<p class="MsoNormal"><font size="3" face="Verdana"><span style="font-size:12.0pt;font-family:&quot;Verdana&quot;,sans-serif">The Rhode Island Division of Taxation has posted the interest rate which will apply next year on overpayments (refunds), and the rate which will
 apply on underpayments (delinquent payments). To view the posting, please click <a href="http://www.tax.ri.gov/Advisory/ADV_2019_26.pdf">
here</a>. Thank you.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="3" face="Verdana"><span style="font-size:12.0pt;font-family:&quot;Verdana&quot;,sans-serif"><o:p>&nbsp;</o:p></span></font></p>
<p class="MsoNormal"><font size="4" color="#2f5496" face="Calibri"><span style="font-size:14.0pt;font-variant:small-caps;color:#2F5496">Neil Downing<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#2f5496" face="Calibri"><span style="font-size:10.0pt;font-variant:small-caps;color:#2F5496">Chief Revenue Agent<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#2f5496" face="Calibri"><span style="font-size:10.0pt;font-variant:small-caps;color:#2F5496">Rhode Island Division of Taxation<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#2f5496" face="Calibri"><span style="font-size:10.0pt;font-variant:small-caps;color:#2F5496">One Capitol Hill<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#2f5496" face="Calibri"><span style="font-size:10.0pt;font-variant:small-caps;color:#2F5496">Providence, R.I. 02908<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#2f5496" face="Calibri"><span style="font-size:11.0pt;font-variant:small-caps;color:#2F5496"><o:p>&nbsp;</o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#2f5496" face="Calibri"><span style="font-size:11.0pt;font-variant:small-caps;color:#2F5496">Email:
<a href="mailto:Neil.Downing@tax.ri.gov"><font color="#2f5496"><span style="color:#2F5496">Neil.Downing@tax.ri.gov</span></font></a><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#2f5496" face="Calibri"><span style="font-size:11.0pt;font-variant:small-caps;color:#2F5496">Phone: (401) 574-8115<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p>&nbsp;</o:p></span></font></p>
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