Revenue and Taxation Code section 46253

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 date the amount of the fee, or any portion thereof, became due and payable until the date of payment.

Source: Section 46253, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=46253.­ (updated Aug. 1, 1991; accessed Jun. 25, 2025).

Green check means up to date. Up to date

Verified:
Jun. 30, 2025

§ 46253's source at ca​.gov