Cal. Rev. & Tax. Code § 19114

Current through the 2023 Legislative Session.

Section 19114 - Assessment and collection of interest

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.

Ca. Rev. and Tax. Code § 19114

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.