Article 6 - INTEREST
- Section 19101 - Payment of interest
- Section 19102 - [Repealed]
- Section 19103 - [Repealed]
- Section 19104 - Abatement of interest
- Section 19105 - No interest for period between date of final audit and date notice of proposed deficiency assessment sent
- Section 19106 - [Repealed]
- Section 19107 - No interest assessed if overpayment credited against deficiency between spouses
- Section 19108 - No interest assessed if overpayment credited against deficiency
- Section 19109 - Abatement for disaster
- Section 19110 - No interest assessed if overpayment credited against deficiency in case of correction of erroneous inclusion or deduction of items
- Section 19111 - [Repealed]
- Section 19112 - Waiver of interest due to extreme financial hardship
- Section 19113 - No interest if portion of tax satisfied by credit of overpayment
- Section 19114 - Assessment and collection of interest
- Section 19115 - [Repealed]
- Section 19116 - Suspension imposition of interest, penalty, addition to tax, or additional amount
- Section 19117 - Content of notice
- Section 19120 - Interest on portion of amount erroneously refunded and recoverable by suit