{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30202","citation":"Rev. & Tax. Code, § 30202","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 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 4. Determinations [30181. - 30285.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4"},{"name":"ARTICLE 2. Deficiency Determinations [30201. - 30208.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4/article-2"}],"history":"Amended by Stats. 1984, Ch. 1020, Sec. 33.   Operative July 1, 1985, by Sec. 65 of Ch. 1020.","effective":null,"html":"<p>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 <a href=\"/rtc/6591.5\">6591.5</a>, from the date the amount of the tax, or any portion thereof, should have been reported until the date of payment.</p>","text":"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 date the amount of the tax, or any portion thereof, should have been reported until the date of payment.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deficiency-determinations-30202","source":"California Legislative Information bulk export (pubinfo)"}