Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30223 — Determinations If No Report or Return Made
Cal. Rev. & Tax. Code § 30223
- 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, or any portion thereof, should have been reported until the date of payment.
Citator
Cal. Rev. & Tax. Code § 30223 — Determinations If No Report or Return Made 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, or any portion thereof, should have been reported until the date of payment.