Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 8803 — Determinations if No Return Made

Cal. Rev. & Tax. Code § 8803

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1996-01-01
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, 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,…

Citator

Cal. Rev. & Tax. Code § 8803 — 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, 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 reported until the date of payment.