{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13552","citation":"Rev. & Tax. Code, § 13552","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 5. Payment of Tax [13530. - 13557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-5"},{"name":"ARTICLE 2. Interest [13550. - 13552.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-5/article-2"}],"history":"Added by Stats. 2003, Ch. 221, Sec. 2.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes.</p>","text":"All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/interest-13552","source":"California Legislative Information bulk export (pubinfo)"}