Except for life insurance companies, interest will be assessed from November 1 of the reporting year in which the property was due to the date of delivery of the property. For life insurance companies, interest will be assessed from May 1 of the reporting year in which the property was due to the date of delivery of the property.
Cal. Code Regs. Tit. 2, § 1172.60
Note: Authority cited: Section 1580, Code of Civil Procedure. Reference: Sections 1532 and 1577, Code of Civil Procedure.