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DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 5. Determinations 6451-6597›ARTICLE 6. Interest and Penalties 6591-6597

§ 6592.5

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

Any person who is granted relief from the penalty imposed by Section 6476 or 6477 shall pay, in addition to any prepayment, interest at the “modified adjusted rate per month, or fraction thereof” established pursuant to subdivision (b) of Section 6591.5, from the date on which the prepayment would have been due until the date of payment.

(Added by Stats. 1993, Ch. 1109, Sec. 6. Effective January 1, 1994.)

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California Revenue and Taxation Code

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