California Revenue and Taxation Code
§ 38423
RTC § 38423 Effective Jan 1, 2022Div. 2 · Part 18.5 · Ch. 5 · Art. 3
Statute text
View on leginfo.ca.govThe amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment.
Legislative history
Amended by Stats. 2021, Ch. 432, Sec. 34. (SB 824) Effective January 1, 2022.