Section 4.24 - Assessment of Interest(1) An overpayment becomes due when the determination, redetermination or decision which is the basis for the overpayment becomes final. A determination, redetermination or decision becomes final when the overpaid individual has exhausted all levels of administrative and judicial review or has failed to request review at the next applicable level within the time allowed by M.G.L.c.151A.(2) Filing of a request for waiver of the recovery of the overpayment shall not stay the assessment of interest.(3) Interest shall accrue commencing with the first day after the overpayment becomes final.