{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46253","citation":"Rev. & Tax. Code, § 46253","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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 3. Determinations [46151. - 46357.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-3"},{"name":"ARTICLE 3. Determinations If No Return Made [46251. - 46255.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-3/article-3"}],"history":"Added by Stats. 1991, Ch. 300, Sec. 6.   Effective August 1, 1991.","effective":"1991-08-01","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 date the amount of the fee, or any portion thereof, became due and payable 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 date the amount of the fee, or any portion thereof, became due and payable until the date of payment.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/determinations-if-no-return-made-46253","source":"California Legislative Information bulk export (pubinfo)"}