Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 30202 — Deficiency Determinations

Cal. Rev. & Tax. Code § 30202

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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 of the tax, or any portion thereof, should have been reported until the date of payment.

Citator

Cal. Rev. & Tax. Code § 30202 — Deficiency Determinations is in force in the current edition of the Code, and nothing recorded condemns it.

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 of the tax, or any portion thereof, should have been reported until the date of payment.