California Revenue and Taxation Code

§ 46253

RTC § 46253 Effective Aug 1, 1991Div. 2 · Part 24 · Ch. 3 · Art. 3

Statute text

The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from date the amount of the fee, or any portion thereof, became due and payable until the date of payment.

Legislative history

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.