Cal. Rev. & Tax. Code § 30223

Current through the 2023 Legislative Session.

Section 30223 - Interest

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.

Ca. Rev. and Tax. Code § 30223

Amended by Stats. 1984, Ch. 1020, Sec. 34. Operative July 1, 1985, by Sec. 65 of Ch. 1020.