Unless otherwise provided,
(1) a delinquent tax under this title
(A) before January 1, 2014, bears interest in each calendar quarter at the rate of five percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District as of the first day of that calendar quarter, or at the annual rate of 11 percent, whichever is greater, compounded quarterly as of the last day of that quarter;
(B) on and after January 1, 2014, and before January 1, 2018, bears interest in each calendar quarter at the rate of three percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District as of the first day of that calendar quarter;
(C) on and after January 1, 2018, bears interest in each calendar quarter at the rate of 5.25 percentage points above the annual rate charged member banks for advances by the 12th federal reserve district as of the first day of that calendar quarter, compounded quarterly as of the last day of that quarter;
(2) the interest rate is 12 percent a year for
(A) delinquent fees payable under AS 05.15.095(c); and
(B) unclaimed property that is not timely paid or delivered, as allowed by AS 34.45.470(a).
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