Cal. Rev. & Tax. Code § 7706

Current through the 2023 Legislative Session.
Section 7706 - Interest on jeopardy determination

All jeopardy determinations including those made under Section 7704, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the close of the monthly period for which the amount or any portion thereof should have been returned until the date of payment.

Ca. Rev. and Tax. Code § 7706

Added by Stats 2000 ch 1053 (AB 2114), s 12, eff. 1/1/2001.