§ 7674
55 words·~1 min read·
/ca/revenue-and-taxation-code/7674A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
All deficiency determinations, exclusive of penalty, 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 close of the monthly period for which the amount or any portion thereof should have been returned until the date of payment.