California Revenue and Taxation Code

§ 19101

RTC § 19101 Effective Jan 1, 2001Div. 2 · Part 10.2 · Ch. 4 · Art. 6

Statute text

(a)If any amount of tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), is not paid on or before the last date prescribed for payment, interest on that amount at the adjusted annual rate established under Section 19521 shall be paid for the period from that last date to the date paid.

(b)For purposes of this article, the last date prescribed for payment of the tax shall be determined under Chapter 4 (commencing with Section 19001), with the application of the following rules:

(1)The last date prescribed for payment shall be determined without regard to any extension of time for payment or any installment agreement entered into under Section 19008.

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Legislative history

Amended by Stats. 2000, Ch. 863, Sec. 24. Effective January 1, 2001.