Revenue and Taxation Code § 30202

ARTICLE 2. Deficiency Determinations

Current as of September 28, 2026Rev. & Tax. Code, § 30202Official source ↗

Amended by Stats. 1984, Ch. 1020, Sec. 33. Operative July 1, 1985, by Sec. 65 of Ch. 1020.

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 date the amount of the tax, or any portion thereof, should have been reported until the date of payment.