§ 60302
53 words·~1 min read·
/ca/revenue-and-taxation-code/60302A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Each determination so made, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the reporting period for which the amount or any portion thereof should have been returned until the date of payment.