BlackletterCalifornia law

Revenue and Taxation Code § 13552

ARTICLE 2. Interest

Current as of September 28, 2026Rev. & Tax. Code, § 13552Official source ↗

Added by Stats. 2003, Ch. 221, Sec. 2. Effective January 1, 2004.

All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes.