§ 8777
58 words·~1 min read·
/ca/revenue-and-taxation-code/8777A 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, established pursuant to Section 6591.5, from the last day of the calendar month following the reporting period for which the amount of the tax, or any portion thereof, should have been reported until the date of payment.