California Revenue and Taxation Code
§ 8803
RTC § 8803 Effective Jan 1, 1996Div. 2 · Part 3 · Ch. 4 · 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, established pursuant to Section 6591.5, from the last day of the calendar month following the reporting period for which the amount, or any portion thereof, should have been reported until the date of payment.
Legislative history
Amended by Stats. 1995, Ch. 555, Sec. 28. Effective January 1, 1996.