Revenue and Taxation Code section 30223

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 date the amount, or any portion thereof, should have been reported until the date of payment.

Source: Section 30223, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30223. (updated Jul. 1, 1985; accessed Sep. 7, 2026).

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Sep. 7, 2026

§ 30223's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30223

Original Source: Section 30223, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30223. (last accessed May 12, 2025).