{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19114","citation":"Rev. & Tax. Code, § 19114","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 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 4. Payments and Assessments [19001. - 19195.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-4"},{"name":"ARTICLE 6. Interest [19101. - 19120.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-4/article-6"}],"history":"Added by Stats. 1993, Ch. 31, Sec. 26.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>Interest prescribed under this article on any tax may be assessed and collected at any time during the period within which the tax to which the interest relates may be collected.</p>","text":"Interest prescribed under this article on any tax may be assessed and collected at any time during the period within which the tax to which the interest relates may be collected.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/interest-19114","source":"California Legislative Information bulk export (pubinfo)"}