Skip to content
ChatProjectCodes

DIVISION 2. OTHER TAXES 6001-61050›PART 9.5. GENERATION SKIPPING TRANSFER TAX 16700-16950›CHAPTER 3. Payment of Tax 16750-16761›ARTICLE 2. Interest and Penalties 16760-16761

§ 16760

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.

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

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — California Revenue and Taxation Code
California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.