BlackletterCalifornia law

Revenue and Taxation Code § 18009

CHAPTER 12. Credit for Taxes Paid

Current as of September 28, 2026Rev. & Tax. Code, § 18009Official source ↗

Amended by Stats. 1993, Ch. 31, Sec. 16. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

Interest shall be assessed, collected and paid in the same manner as the tax at the adjusted annual rate established pursuant to Section 19521 from the date the credit was allowed under this part to the date of payment.