Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 38423 — Determinations if No Return Made
Cal. Rev. & Tax. Code § 38423
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2022-01-01
- 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, as defined in Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been…
Citator
Cal. Rev. & Tax. Code § 38423 — Determinations if No 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, as defined in Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment.