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DIVISION 2. OTHER TAXES 6001-60709›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 4. Payments and Assessments 19001-19195›ARTICLE 6. Interest 19101-19120

§ 19114

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Interest prescribed under this article on any tax may be assessed and collected at any time during the period within which the tax to which the interest relates may be collected.

(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)

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California Revenue and Taxation Code

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