Cal. Rev. & Tax. Code § 6592.5

Current through the 2023 Legislative Session.

Section 6592.5 - Payment of prepayment and interest

Any person who is granted relief from the penalty imposed by Section 6476 or 6477 shall pay, in addition to any prepayment, interest at the "modified adjusted rate per month, or fraction thereof" established pursuant to subdivision (b) of Section 6591.5, from the date on which the prepayment would have been due until the date of payment.

Ca. Rev. and Tax. Code § 6592.5

Added by Stats. 1993, Ch. 1109, Sec. 6. Effective January 1, 1994.