{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7674","citation":"Rev. & Tax. Code, § 7674","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 5. Determinations and Payments [7651. - 7732.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-5"},{"name":"ARTICLE 4. Deficiency Determinations [7670. - 7676.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-5/article-4"}],"history":"Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","html":"<p>All deficiency determinations, exclusive of penalty, 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 close of the monthly period for which the amount or any portion thereof should have been returned until the date of payment.</p>","text":"All deficiency determinations, exclusive of penalty, 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 close of the monthly 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/deficiency-determinations-7674","source":"California Legislative Information bulk export (pubinfo)"}