California Revenue and Taxation Code

§ 16760

RTC § 16760 Effective Sep 8, 2000Div. 2 · Part 9.5 · Ch. 3 · Art. 2

Statute text

If the tax is not paid before it becomes delinquent, it bears interest thereafter and until it is paid at the same rate per annum as provided in Section 6621(a)(2) of the Internal Revenue Code, compounded daily.

Legislative history

Amended by Stats. 2000, Ch. 363, Sec. 8. Effective September 8, 2000. Operative January 1, 2001, by Sec. 11 of Ch. 363.