1. (a) No interest can be waived if it accrued at a time more than three years before the date of the filing of the request letter.
2. (b) On appeal, the Appeal Tribunal shall summarily dismiss any request for waiver to the extent that the request pertains to interest that accrued at a time more than three years before the date of the filing of the request letter.
3. (c) Interest accrues on the principle amount of the overpayment on the first day of each month.

Added at 20 Ok Reg 833, eff 5-12-03