Revenue and Taxation Code section 38412

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.

Source: Section 38412, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38412. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 38412’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_38412

Original Source: Section 38412, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38412. (last accessed May 10, 2025).