Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19114 — Interest

Cal. Rev. & Tax. Code § 19114

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1993-06-16
Current through
Nov 2, 2026 (California Legislative Counsel)

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.

Citator

Cal. Rev. & Tax. Code § 19114 — Interest is in force in the current edition of the Code, and nothing recorded condemns it.

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.