§ 38423
54 words·~1 min read·
/ca/revenue-and-taxation-code/38423A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment.