Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 7661 — Determination if No Return Made
Cal. Rev. & Tax. Code § 7661
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
All determinations 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 after the close of the monthly period for which the amount or any portion thereof should…
Citator
Cal. Rev. & Tax. Code § 7661 — Determination if No Return Made is in force in the current edition of the Code, and nothing recorded condemns it.
All determinations 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 after the close of the monthly period for which the amount or any portion thereof should have been returned until the date of payment.