Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 60314 — Deficiency Determinations
Cal. Rev. & Tax. Code § 60314
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1994-09-28
- Current through
- Nov 2, 2026 (California Legislative Counsel)
All deficiency determinations, exclusive of penalty, 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 calendar month following the reporting period for which the amount or any portion thereof should…
Citator
Cal. Rev. & Tax. Code § 60314 — Deficiency Determinations is in force in the current edition of the Code, and nothing recorded condemns it.
All deficiency determinations, exclusive of penalty, 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 calendar month following the reporting period for which the amount or any portion thereof should have been returned until the date of payment.