Fed Regist. 1984 Sep 14;49(180):36097-103.
On December 6, 1982, we published a final rule with comment period (47 FR 54811) concerning interest charges on overpayments and underpayments to providers and suppliers of services and indicated that we would consider making revisions to respond to comments received. That rule implemented section 117 of Pub. L. 97-248, the Tax Equity and Fiscal Responsibility Act of 1982. The purpose of this final rule is to respond to the comments we received and to make some minor revisions to the rule.