California Revenue and Taxation Code

§ 19114

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 19114 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 4 · Art. 6

Statute text

View on leginfo.ca.gov

Interest prescribed under this article on any tax may be assessed and collected at any time during the period within which the tax to which the interest relates may be collected.

Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.