Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 16760 — Interest and Penalties

Cal. Rev. & Tax. Code § 16760

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2000-09-08
Current through
Nov 2, 2026 (California Legislative Counsel)

If the tax is not paid before it becomes delinquent, it bears interest thereafter and until it is paid at the same rate per annum as provided in Section 6621(a)(2) of the Internal Revenue Code, compounded daily.

Citator

Cal. Rev. & Tax. Code § 16760 — Interest and Penalties is in force in the current edition of the Code, and nothing recorded condemns it.

If the tax is not paid before it becomes delinquent, it bears interest thereafter and until it is paid at the same rate per annum as provided in Section 6621(a)(2) of the Internal Revenue Code, compounded daily.