There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 3. Determinations If No Return Made
Section 46253
CA Rev & Tax Code § 46253 (through 2012 Leg Sess) What's This?
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 date the amount of the fee, or any portion thereof, became due and payable until the date of payment.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
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