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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 4. Determination of Surcharge 40051-40105›ARTICLE 3. Deficiency Determinations 40071-40079

§ 40072

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, established pursuant to 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 day of payment.

(Amended by Stats. 1984, Ch. 1020, Sec. 45. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)

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California Revenue and Taxation Code

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