{"code":"RTC","codeName":"Revenue and Taxation Code","section":"16760","citation":"Rev. & Tax. Code, § 16760","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 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5"},{"name":"CHAPTER 3. Payment of Tax [16750. - 16761.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-3"},{"name":"ARTICLE 2. Interest and Penalties [16760. - 16761.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-3/article-2"}],"history":"Amended by Stats. 2000, Ch. 363, Sec. 8.   Effective September 8, 2000.   Operative January 1, 2001, by Sec. 11 of Ch. 363.","effective":"2000-09-08","html":"<p>If the tax is not paid before it becomes delinquent, it bears interest thereafter and until it is paid at the same rate per annum as provided in Section 6621(a)(2) of the Internal Revenue Code, compounded daily.</p>","text":"If the tax is not paid before it becomes delinquent, it bears interest thereafter and until it is paid at the same rate per annum as provided in Section 6621(a)(2) of the Internal Revenue Code, compounded daily.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/interest-and-penalties-16760","source":"California Legislative Information bulk export (pubinfo)"}