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.
Cal. Rev. & Tax. Code § 19114
Interest
Applied in 1 court decision — leading case In Re Vignola (2007)
Most recently applied in In Re Vignola (October 2007)
Added by Stats. 1993, Ch. 31, Sec. 26
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.