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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 5. Payment of Tax 13530-13557›ARTICLE 2. Interest 13550-13552

§ 13552

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

All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes.

(Added by Stats. 2003, Ch. 221, Sec. 2. Effective January 1, 2004.)

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California Revenue and Taxation Code

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