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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 5. Determinations 38401-38455›ARTICLE 3. Determinations if No Return Made 38421-38425

§ 38423

California Revenue and Taxation Code · 2026-10 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, as defined in Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment.

(Amended by Stats. 2021, Ch. 432, Sec. 34. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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