Revenue and Taxation Code § 30223

ARTICLE 3. Determinations If No Report or Return Made

Current as of September 28, 2026Rev. & Tax. Code, § 30223Official source ↗

Amended by Stats. 1984, Ch. 1020, Sec. 34. 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, or any portion thereof, should have been reported until the date of payment.