Revenue and Taxation Code section 40083

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 date of payment.

Source: Section 40083, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40083. (updated Jul. 1, 1985; accessed Jul. 6, 2026).

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Verified:
Jul. 6, 2026

§ 40083's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_40083

Original Source: Section 40083, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40083. (last accessed May 12, 2025).