{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6513","citation":"Rev. & Tax. Code, § 6513","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 5. Determinations [6451. - 6597.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5"},{"name":"ARTICLE 3. Determinations if No Return Made [6511. - 6515.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5/article-3"}],"history":"Amended by Stats. 1984, Ch. 1020, Sec. 4.   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 last day of the month following the quarterly period for which the amount or any portion thereof should have been returned 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 last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/determinations-if-no-return-made-6513","source":"California Legislative Information bulk export (pubinfo)"}