249A.41  Overpayment — interest.
  1.  Interest may be collected upon any overpayment determined to have been made and shall accrue at the rate and in the manner specified in this section.
  2.  Prior to the provision of a notice of overpayment to the provider, interest shall accrue at the statutory rate for prejudgment interest applicable in civil actions.
  3.  After the provision of a notice of overpayment to the provider and after all of the provider’s administrative and judicial review remedies under 
441 IAC ch. 7
 and chapter 17A have been exhausted, interest shall accrue at the statutory rate for prejudgment interest applicable in civil actions plus five percent per annum, or the maximum legal rate, whichever is lower.
  4.  At the discretion of the director, interest on an overpayment may be waived in whole or in part when the department determines the imposition of interest would produce an unjust result, would unduly burden the provider, or would substantially delay the prompt and efficient resolution of an outstanding audit or investigation.
2013 Acts, ch 24, §5

Interest on judgments, see §535.3 and 668.13