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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 5 - Determinations
ARTICLE 6 - Interest and Penalties
Section 6592.5.
Universal Citation: CA Rev & Tax Code § 6592.5 (2020)
6592.5.
Any person who is granted relief from the penalty imposed by Section 6476 or 6477 shall pay, in addition to any prepayment, interest at the “modified adjusted rate per month, or fraction thereof” established pursuant to subdivision (b) of Section 6591.5, from the date on which the prepayment would have been due until the date of payment.
(Added by Stats. 1993, Ch. 1109, Sec. 6. Effective January 1, 1994.)
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