Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 60302 — Determination If No Return Made

Cal. Rev. & Tax. Code § 60302

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1994-09-28
Current through
Nov 2, 2026 (California Legislative Counsel)

Each determination so made, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the reporting period for which the amount or any portion thereof should have been…

Citator

Cal. Rev. & Tax. Code § 60302 — Determination If No Return Made is in force in the current edition of the Code, and nothing recorded condemns it.

Each determination so made, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the reporting period for which the amount or any portion thereof should have been returned until the date of payment.