|(a) Interest on Delinquent Tax. (1) The yearly interest rate on delinquent prize fees or rental taxes is variable and is the prime rate plus one percent, as published in The Wall Street Journal on the first day of each calendar year that is not a Saturday, Sunday, or legal holiday. (2) Delinquent taxes draw interest beginning 60 days after the date the taxes are due. (b) Interest on Refund or Credit. (1) Except as provided by paragraphs (1) and (2) of subsection (a), interest is at the rate set out in subsection (a)(1), for the amount found to be erroneously paid by the licensee for prize fee or rental tax for a period, as determined by the Charitable Bingo Operations Division, (A) beginning on the later of 60 days after the date of payment or the date the quarterly report is required to be filed with the Charitable Bingo Operations Division; and (B) ending on either the date of allowance of credit on account of the Charitable Bingo Operations Division's decision or audit or a date not more than ten days before the date of the refund warrant, as determined by the Charitable Bingo Operations Division. (2) A credit of $100.00 or less entered by a licensed authorized organization or lessor on its quarterly report does not accrue interest. The credit will be preprinted on the quarterly report reflecting the amount of the credit to be taken from the current quarter. A credit taken by a licensed authorized organization or lessor on the quarterly report does not accrue interest. (3) For a refund processed for a tax or fee due, the rate of interest is the rate set out in subsection (a)(1) of this section. (4) A warrant for interest payments shall be drawn against the fund or account into which the overpaid prize fee or rental tax was deposited.