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 the date the amount, or any portion thereof, should have been reported until the date of payment.
Cal. Rev. & Tax. Code § 30223
Determinations If No Report or Return Made
Amended by Stats. 1984, Ch. 1020, Sec. 34
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.