Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6592.5 — Interest and Penalties

Cal. Rev. & Tax. Code § 6592.5

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1994-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

Any person who is granted relief from the penalty imposed by Section 6476 or 6477 shall pay, in addition to any prepayment, interest at the “modified adjusted rate per month, or fraction thereof” established pursuant to subdivision (b) of Section 6591.5, from the date on which the prepayment…

Citator

Cal. Rev. & Tax. Code § 6592.5 — Interest and Penalties is in force in the current edition of the Code, and nothing recorded condemns it.

Any person who is granted relief from the penalty imposed by Section 6476 or 6477 shall pay, in addition to any prepayment, interest at the “modified adjusted rate per month, or fraction thereof” established pursuant to subdivision (b) of Section 6591.5, from the date on which the prepayment would have been due until the date of payment.