Revenue and Taxation Code section 16760

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.

Source: Section 16760, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=16760. (updated Sep. 8, 2000; accessed Dec. 1, 2025).

16760
16761

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Dec. 1, 2025

§ 16760's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_16760

Original Source: Section 16760, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=16760. (last accessed May 12, 2025).