Cal. Rev. & Tax. Code § 38412
Current through the 2023 Legislative Session.
The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment.
Ca. Rev. and Tax. Code § 38412