{"code":"RTC","codeName":"Revenue and Taxation Code","section":"3104","citation":"Rev. & Tax. Code, § 3104","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 5. COLLECTION OF TAXES [2501. - 3205.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5"},{"name":"CHAPTER 6. Unsecured Roll Summary Judgment [3101. - 3107.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-6"}],"history":"Added by Stats. 1968, Ch. 911.","effective":null,"html":"<p>Notwithstanding any other provisions of law relating to interest authorized or allowed as a result of any judgment duly entered, the additional penalty provided for in this division shall be imposed in lieu of any such judgment interest.</p>","text":"Notwithstanding any other provisions of law relating to interest authorized or allowed as a result of any judgment duly entered, the additional penalty provided for in this division shall be imposed in lieu of any such judgment interest.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/unsecured-roll-summary-judgment-3104","source":"California Legislative Information bulk export (pubinfo)"}