<?xml version="1.0" encoding="ISO-8859-1"?>
<!DOCTYPE FILE [
  <!ELEMENT FILE (TITLE, LINK, RECORD+)>
  
  <!ELEMENT TITLE (#PCDATA)>
  <!ELEMENT LINK (#PCDATA)>
  <!ELEMENT RECORD (EFFECTIVE_DATE, IRS_Underpayment_Rate, IFTA_Annual_Interest_Rate)>
<!ELEMENT EFFECTIVE_DATE (#PCDATA)>
<!ELEMENT IRS_Underpayment_Rate (#PCDATA)>
<!ELEMENT IFTA_Annual_Interest_Rate (#PCDATA)>
]>

<FILE>
        <TITLE>IFTA Annual Interest Rate</TITLE>
        <LINK>interestrate.xml</LINK> 
		<RECORD>
                <EFFECTIVE_DATE>1/1/2026</EFFECTIVE_DATE>
                <IRS_Underpayment_Rate>7%</IRS_Underpayment_Rate>
                <IFTA_Annual_Interest_Rate>9%</IFTA_Annual_Interest_Rate>
        </RECORD>  
		<RECORD>
                <EFFECTIVE_DATE>1/1/2025</EFFECTIVE_DATE>
                <IRS_Underpayment_Rate>7%</IRS_Underpayment_Rate>
                <IFTA_Annual_Interest_Rate>9%</IFTA_Annual_Interest_Rate>
        </RECORD>  
		<RECORD>
                <EFFECTIVE_DATE>1/1/2024</EFFECTIVE_DATE>
                <IRS_Underpayment_Rate>8%</IRS_Underpayment_Rate>
                <IFTA_Annual_Interest_Rate>10%</IFTA_Annual_Interest_Rate>
        </RECORD>   

		<RECORD>
                <EFFECTIVE_DATE>1/1/2023</EFFECTIVE_DATE>
                <IRS_Underpayment_Rate>6%</IRS_Underpayment_Rate>
                <IFTA_Annual_Interest_Rate>8%</IFTA_Annual_Interest_Rate>
        </RECORD>   

		<RECORD>
                <EFFECTIVE_DATE>1/1/2022</EFFECTIVE_DATE>
                <IRS_Underpayment_Rate>3%</IRS_Underpayment_Rate>
                <IFTA_Annual_Interest_Rate>5%</IFTA_Annual_Interest_Rate>
        </RECORD>  
		<RECORD>
                <EFFECTIVE_DATE>1/1/2021</EFFECTIVE_DATE>
                <IRS_Underpayment_Rate>3%</IRS_Underpayment_Rate>
                <IFTA_Annual_Interest_Rate>5%</IFTA_Annual_Interest_Rate>
        </RECORD>  
		<RECORD>
                <EFFECTIVE_DATE>1/1/2020</EFFECTIVE_DATE>
                <IRS_Underpayment_Rate>5%</IRS_Underpayment_Rate>
                <IFTA_Annual_Interest_Rate>7%</IFTA_Annual_Interest_Rate>
        </RECORD>  
				<RECORD>
                <EFFECTIVE_DATE>1/1/2019</EFFECTIVE_DATE>
                <IRS_Underpayment_Rate>5%</IRS_Underpayment_Rate>
                <IFTA_Annual_Interest_Rate>7%</IFTA_Annual_Interest_Rate>
        </RECORD>  
		
				<RECORD>
                <EFFECTIVE_DATE>1/1/2018</EFFECTIVE_DATE>
                <IRS_Underpayment_Rate>4%</IRS_Underpayment_Rate>
                <IFTA_Annual_Interest_Rate>6%</IFTA_Annual_Interest_Rate>
        </RECORD>   
		<RECORD>
                <EFFECTIVE_DATE>1/1/2017</EFFECTIVE_DATE>
                <IRS_Underpayment_Rate>4%</IRS_Underpayment_Rate>
                <IFTA_Annual_Interest_Rate>6%</IFTA_Annual_Interest_Rate>
        </RECORD>  
		<RECORD>
                <EFFECTIVE_DATE>1/1/2016</EFFECTIVE_DATE>
                <IRS_Underpayment_Rate>3%</IRS_Underpayment_Rate>
                <IFTA_Annual_Interest_Rate>5%</IFTA_Annual_Interest_Rate>
        </RECORD> 
		<RECORD>
                <EFFECTIVE_DATE>1/1/2015</EFFECTIVE_DATE>
                <IRS_Underpayment_Rate>3%</IRS_Underpayment_Rate>
                <IFTA_Annual_Interest_Rate>5%</IFTA_Annual_Interest_Rate>
        </RECORD>   
        <RECORD>
                <EFFECTIVE_DATE>1/1/2014</EFFECTIVE_DATE>
                <IRS_Underpayment_Rate>3%</IRS_Underpayment_Rate>
                <IFTA_Annual_Interest_Rate>5%</IFTA_Annual_Interest_Rate>
        </RECORD>       
		<RECORD>
                <EFFECTIVE_DATE>7/1/2013</EFFECTIVE_DATE>
                <IRS_Underpayment_Rate>3%</IRS_Underpayment_Rate>
                <IFTA_Annual_Interest_Rate>5%</IFTA_Annual_Interest_Rate>
        </RECORD>

</FILE>

