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DIVISION 2. OTHER TAXES 6001-60709›PART 3. USE FUEL TAX 8601-9355›CHAPTER 4. Determinations 8751-8880›ARTICLE 3. Determinations if No Return Made 8801-8805

§ 8803

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

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, or any portion thereof, should have been reported until the date of payment.

(Amended by Stats. 1995, Ch. 555, Sec. 28. Effective January 1, 1996.)

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California Revenue and Taxation Code

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