The Estimate Penalty Rate:
- January 1, 2008 to June 30, 2008 is 8%
- January 1, 2007 to December, 31 2007 is 8%
- July 1, 2006 to December 31, 2006 is 7%
- January 1, 2006 to June 30, 2006 is 6%
- July 1, 2005 to December 31, 2005 is 5%
- July 1, 2004 to June 30, 2005 is 4%
- For July 1, 2003 to June, 30 2004, is 5%
- For July 1, 2002 to June 30, 2003 is 6%
- For January 1, 2002 to June 30, 2002 is 7%
- For January 1, 2001 to December 31, 2001 is 9%
- For January 1, 2000 to December 31, 2000 is 8%
- For July 1, 1999 through December 31, 1999 is 7%
- For January 1, 1999 through June 30, 1999 is 8%
- For July 1, 1995 through December 31, 1998 is 9%
- For January 1, 1995 through June 30, 1995 is 8%